Research On The Present Situation And Countermeasure Of Full Coverage Of Budget Implementation Audit In Lanzhou

Budget execution audit,as one of the most basic and important functions entrusted to audit institutions by audit law,is the eternal theme of audit work,and is also an indispensable and important link of national budget management and financial supervision.The goal of budget execution audit is to prevent and correct the existing problems in budget execution,to supervise and restrict the exercise of administrative power by state organs,and to improve the efficiency of fund utilization,to strengthen the management of financial funds and to supervise the operation of power.Budget auditing is a dynamic and changing work.It should constantly adapt to the level of economic development,focus on the central task and serve the overall situation.Guided by the latest policies and systems of China and China's Communist Party,it should innovate auditing methods,tap the application of audit results,reveal the problems of violation of laws and regulations as well as serve the formulation of macro-decision.At present,the CPC Central Committee regards full audit coverage as the first standard of audit work in the new era.The proposal of full audit coverage is a recognition of the importance of audit work and a higher requirement for audit institutions at all levels.Audit work,like physical examination,is not only for the purpose of examining diseases,but also for the purpose of "curing oneself and preventing diseases".How to achieve full coverage of budget execution audit and give full play to the role of audit as an important member of the supervision system of the Party and the state is the focus of every auditor and theorist.Taking Lanzhou 2018 budget execution audit full coverage as an example,this paper combs the relevant domestic and foreign literature in details and comments on it,expounds the basic concepts related to budget execution audit full coverage,supplemented by accountability perspective in the concept of fiduciary responsibility in public management theory which results in the audit,cooperative governance theory of development and operation mechanism and immune system theory which indicates the direction of audit development.By introducing the pre-trial preparation stage,the Interim Implementation Stage and the formative reporting stage of the 2018 budget execution audit in Lanzhou,this paper analyses the four dimensions of audit scope,depth,mode and results,and points out that there are insufficient coverage of audit scope,unreasonable arrangement of project plan and unreasonable expansion of audit depth,lack of management,inefficiency of audit methods,the inconsistency of the organizational process,the inadequacy of audit results,imperfection of audit supervision mechanism and so on.In view of the above problems,this paper puts forward four countermeasures and suggestions including overall arrangement of project plan,real full coverage,optimization of audit resources,multi-measures to improve audit quality,integration of audit methods,optimization of organization methods,and improvement of audit rectification and performance audit level.