Research On The Existing Problems And Countermeasures Of Departmental Budget Execution Audit In A City

The revision and promulgation of a series of central regulatory documents such as the "Opinions on the Comprehensive Implementation of Budget Performance Management" have put forward new requirements for deepening budget execution and comprehensively implementing budget performance management.In October 2021,after voting at the 31 st meeting of the Standing Committee of the 13 th National People’s Congress,the revised Audit Law was passed.The Accounting Law mentions the need to improve the audit work report system and better leverage the effectiveness of audit supervision to support the supervision of the National People’s Congress.It stipulates that audit work reports should focus on reporting the audit status of budget execution and budget performance,and clearly focuses on budget performance in budget execution audits.It puts forward new requirements for specific departmental budget execution audits.In the current audit system,departmental budget execution audit is the most important and fundamental audit type in the field of financial audit.After several years of development,it has become an important means to strengthen financial management,improve the efficiency of financial supervision,standardize the use of financial funds,and improve the efficiency of financial fund use.This article uses statistical analysis to sort out the budget execution audit work reports of A city from 2018 to 2021.Based on the interview results,it is found that there are insufficient attention to budget performance and incomplete evaluation of budget execution audit in the implementation of A city’s departmental budget execution audit.The problems in A city’s departmental budget execution audit are summarized and analyzed,and their causes are analyzed.Finally,universal improvement strategies and suggestions have been proposed to address the shortcomings of the current departmental budget execution audit and how comprehensive budget performance management can be improved in actual budget execution audit work.