Research On The Auditing Supervision Of The Expenditure Budget Execution Of A County

Government budget is an important tool for the government to allocate resources and is the core of national governance.The fiscal expenditure budget is a key component of the government budget.Auditing and supervising all aspects of the public finance expenditure budget plays an important role in ensuring the standard operation of the fiscal expenditure budget and safeguarding the public interest.In recent years,the change of the audit supervision situation and the new "Budget Law" implemented in 2015 have profoundly affected the content,key points,methods,procedures and means of audit supervision.Objectively,the local government is also required to further improve the audit supervision to adapt to the new situation..The research object of this paper is the auditing supervision of the implementation of the fiscal expenditure budget of the county.Based on the interpretation of the new "Budget Law" and the new situation of audit supervision,this paper expounds the audit supervision and related concepts based on the theory of government failure,auditing immune system theory and public trust economic responsibility theory,using literature research methods and interviews.Law,case analysis method,comparative research method,describes the development and implementation process of auditing supervision organization and responsibilities,auditing supervision work,combined with specific data and cases,from the scientific nature of expenditure management,the timely and full expenditure of expenditure,the truth of expenditure Sexuality and legal compliance,and the effectiveness of expenditures are four auditing perspectives.The status quo of auditing and supervision of the budget expenditure of the county's financial expenditure is analyzed and analyzed.Taking "finding the problem-analyzing the cause of the problem-proposing the method to solve the problem" as a logical sequence,combined with the work practice of the grassroots auditing supervision,the paper analyzes the problems and causes of the auditing supervision of the county's fiscal expenditure budget.And summed up.A county-level financial expenditure budget execution audit supervision exists: expenditure effectiveness audit supervision is not enough,audit supervision level is not high,audit supervision technology is relatively backward,audit supervision results are not directly reported to the people's congress,audit supervision found that the problem of rectification is not good And other issues.The main reasons for the problems are: the expenditure-based auditing supervision is still in its infancy,the grass-roots auditing supervision is insufficient,the quality of personnel needs to be improved,the independence of county-level auditing organs is weak,and the laws,regulations and systems are insufficient.The paper aims to expand the auditing supervision content of the financial expenditure budget from the new requirements,strengthen the informationization construction of the auditing supervision of the financial expenditure budget at the same level,integrate the audit supervision human resources,enhance the independence and support of the audit department,and improve The financial expenditure budget implementation audit supervision mechanism and other aspects put forward optimization suggestions.