Research On The Implementation Audit Of The Financial Budget Of Y City

With the establishment of the Central Audit Commission and the revision of the new Audit Law,the importance and status of audit supervision have been further enhanced,and the audit of the execution of the financial budget is the core content of financial auditing,and is the statutory duty and main business of state auditing.At the macro level,audit is an indispensable existence of the macro-control system,providing decision-making suggestions for macro-control,playing a role in predicting and early warning macroeconomic operational risks,and playing the macro-management function of national economic regulation and control;At the micro level,it plays a prominent role in maintaining the authenticity,integrity,compliance and efficiency of China’s specific economic activities,and plays the function of "economic inspection",which has a far-reaching impact on China’s deepening budget management system.However,with the continuous improvement of economic development and various policies,the audit of the implementation of the financial budget has also brought some new challenges,and its audit focus and audit methods also need further research.Based on the practice of grassroots auditing,combined with the research of existing literature related to budget execution audit,and based on the theory of public fiduciary responsibility,public finance and immune system,this paper adopts the case study method and field research method,takes the 2021 fiscal budget implementation audit case carried out in Y City in 2022 as the research object,deeply analyzes the audit implementation,and summarizes the experience for reference.At the same time,pay attention to the shortcomings,focus on the problems,analyze the problems and causes,and put forward suggestions for improvement.The purpose of the study is to promote the quality and efficiency of the audit of the financial budget implementation of Y City and other grassroots audit institutions,so as to better play the functions of audit economic supervision and macro-management.First of all,in terms of experience reference,from the case analysis,it is found that the Y Municipal Audit Bureau has the following three excellent experiences in audit work:(1)introduce computer professionals and focus on cultivating electronic data departments;(2)Establish a cross-department linkage mechanism,actively use big data technology,attach importance to the integration of data analysis and traditional audit work,and strive to break data barriers;(3)Establish an audit problem ledger and continue to pay attention to the implementation and rectification of audit problems.It provides ideas for improving the audit research of China’s financial budget execution,and also provides valuable experience introduction for other grassroots auditing institutions in China to carry out financial budget implementation auditing.Secondly,the case analysis also found that there were five main problems in the audit of the implementation of the fiscal budget of Y City:(1)the results of the previous audit were not included in the preparation of the current budget,and the audit results were not used enough;(2)The horizontal and vertical coverage of the audit is insufficient,and the audit extension is obviously insufficient;(3)The introduction of big data talents is still insufficient,and the comprehensive level of auditors is not good;(4)The audit focus is solidified and the unpredictability of the audit process is low;(5)Too much audit stays in compliance supervision,and insufficient attention is paid to performance audit.Finally,five suggestions for improvement are put forward: improve the responsibility system for rectification of audit results;Scientific coordination of audit resources;Strengthen the construction of talent team;Increase pre-trial comprehensive and targeted research;Improve the establishment of performance audit laws and regulations,and improve the performance audit evaluation system.Through the research of this paper,we can theoretically enrich the research related to China’s fiscal budget execution audit,and optimize the financial budget execution audit work of Y City and other grassroots auditing institutions in practice.