Departmental Budget Execution Audit Research

It has become one of the main contents of audit work in our country to audit the budget usage of government agencies and various committees and bureaus.In recent years,the new government accounting system and budget law have been promulgated and implemented successively,and the information construction of government departments has been continuously intensified,prompting the audit institutions to increase and improve the audit work of the department budget,and continuously improve the efficiency and quality of audit work.Under this background,the current departmental budget execution audit mechanism is analyzed and researched,and its shortcomings are accurately located,and on the basis of this,suggestions and countermeasures with high feasibility are given to further improve China's departments Budget execution audit mechanism.At the theoretical level,domestic and foreign academic circles have conducted in-depth research on departmental budget execution audits and established a relatively complete theoretical system.However,in the specific practice of departmental budget execution audits,with the rapid development of social economy,many The theoretical research results have already appeared obvious lag,which cannot provide effective guidance for the current department budget execution audit work.Therefore,this article focuses on the specific practice of department budget execution audit,and conducts an empirical study on the budget execution audit of S department in city E.Combined with the author's actual work experience in auditing this project,the department's budget execution audit work needs to be improved The place was explored,and based on relevant theories,targeted solutions were given.It is hoped that the conclusions of this study can enrich the existing theoretical system of departmental budget execution auditing to a certain extent,and provide a valuable reference for the same type of departmental budget auditing practice in other regions of the country.This article first summarizes the application and development of departmental budget execution audits,extensively collects domestic and foreign literature that is highly relevant to this research,and summarizes and summarizes the research results of domestic and foreign academics on this topic.Summarize and use it as the theoretical basis for this study.Afterwards,the audit result announcements issued by the E city government in the past five years were sorted out and analyzed,and the preliminary understanding of the characteristics of the audit work of the E city and the specific situation of the department's budget execution audit work was carried out.The in-depth analysis of the audit found that the current departmental budget execution audit has problems such as insufficient audit human resources,low audit coverage,lack of budget preparation audit,inadequate evaluation of project expenditure performance,weak audit independence,and inadequate follow-up supervision of audit rectification.Finally,from the perspective of solving the above problems,the author puts forward suggestions to speed up the construction and training of the audit team,carry out departmental budget execution of big data audits,implement budget preparation audits,enhance audit independence,and strengthen audit rectification and implementation inspections.A set of process-based and result-oriented project expenditure performance evaluation index system was constructed,so as to provide suggestions for the improvement of department budget execution audit.