Research On Audit Of Budget Execution Of County-level Government In China

County economy is an important part of China’s economy,strengthening the audit of fiscal budget execution of county government is the need of strengthening the construction of clean government and improving the efficiency of fiscal fund use.In 2020,China promulgated the revised Regulations on the Implementation of the Budget Law of the People’s Republic of China,which further highlights the importance of budget management in government finance and further improves the audit work of fiscal budget execution.At the same time,it also puts forward higher supervision requirements for the audit work.This paper takes S County in Jiangsu Province as a case,takes the fiscal budget execution audit of the county from 2016 to 2020 as the analysis object,uses participatory observation,interview method and other research methods,and interprets the characteristics of fiscal budget execution audit of the county government on the basis of.From the audit project pre-audit organization plan and division of labor,on-site audit implementation,audit report preparation and other aspects of the whole process analysis.On the whole,the audit of fiscal budget execution in S County has played a certain supervisory role.However,there are still some problems such as insufficient audit coverage,audit focus can not keep pace with The Times,audit report quality is not high,and audit organization division of labor is not reasonable.The reasons are further analyzed.And from the audit field,audit content,audit report and audit organization security and other aspects of the proposed countermeasures and suggestions.