Research On Optimization Of Budget Execution Audit At Grassroots Level

Nowadays,the total amount of China’s fiscal revenue and expenditure has been increasing year by year after the implementation of the new Budget Law,and the serious emphasis on people’s livelihood also occurs,and the attention of all sectors of society to the budget implementation audit is also gradually increasing.In addition,our current social and economic form is towards more advanced,more complex division of labor and structure more reasonable "new normal" direction,in order to combine the actual needs of real development,need government departments to reform and improve the fiscal and taxation system,optimize the government fiscal expenditure structure,in order to establish a scientific and reasonable performance budget evaluation system,the audit institutions also need to own audit innovation,change the existing work style and style,with local actual situation to find a new budget execution audit mode,in order to improve the actual work effect.In addition,under the background of the more severe situation and stricter requirements,China’s national audit is mainly dominated by budget implementation audit,which will also bring more challenges to China’s national audit work.The author found that the current coverage of budget implementation audit problems in audit intensity is insufficient and the scope is narrow,the audit project arrangement is not reasonable enough,the audit method is traditional and backward,the performance audit is not mature enough,the cause of the problems not only from the system of constraints,limited audit resources are also the main constraints,such as audit problem rectification mechanism,performance audit mechanism and economic responsibility accountability mechanism,insufficient audit power,the lack of compound audit talent,limited social audit utility,audit project organization arrangement,digital audit failed to play a full role and so on.In order to meet the development needs of The Times,the government departments also need to find and solve the existing key problems,and give full play to the professional function of audit supervision and evaluation,which is also the key content of this thesis.This thesis is given priority to with the actual situation of A county budget execution audit,combined with literature,comparative analysis and case research,in the content,mechanism,system and system,depth analyze the problems and causes,from the strengthening of audit rights,audit related laws and regulations construction,scientific formulation of audit scope and audit information construction put forward relevant suggestions and opinions,hope that the author wrote content can help A county audit work.