Research On Informatization And Optimization Of Budget Executive Audit In Government Departments

The government’s budget management is the focus of the public,and the execution of departmental budgets is the focus of national audit supervision.General Secretary Xi Jinping proposed at the first meeting of the Central Audit Commission "to adhere to the strong audit of science and technology,strengthen the construction of audit informatization",emphasizing the importance of audit informatization.With the overall promotion of national audit informatization,departmental budget execution audit has expanded the scope of the audit,strengthened the electronic data audit,and formed an informatization audit mode by relying on the development of modern information technology,and the efficiency and effectiveness of the audit have been improved.However,in the process of promoting the construction of departmental budget execution audit informatization,the majority of county and district-level audit organs still have shortcomings in audit team construction,audit data resource preparation,and audit data analysis,which prevents the further improvement of departmental budget execution audit and affects the effectiveness of audit supervision.Based on the introduction of relevant theories,this paper analyzes the necessity,the realization path,and inherent requirements of departmental budget execution audit informatization from the theoretical level.The authors conducted relevant interviews and studied the evaluation system of departmental budget execution audit informatization using the Analytic Hierarchy Process.Based on theoretical analysis,a case study was conducted on the construction of departmental budget execution audit informatization in the W district.First,the current situation of departmental budget execution audit informatization in W district is illustrated,then,the built evaluation index system is applied to assess the current situation.According to the evaluation results,the problems in the current construction of departmental budget execution audit informatization in W districts are pointed out,such as lack of special talents for audit informatization,inefficient data collection for departmental budget management,poor coordination and management of data resources,lack of in-depth data analysis,insufficient performance audit involvement,and backward use of audit techniques and tools.Then combining the evaluation system and the evaluation results,the following reasons for the relevant problems were analyzed: firstly,the imbalance of the audit team and the lagging training mechanism of audit informatization talents;secondly,the lack of standardized construction of data submission and collection;thirdly,the low level of coordination of audit informatization construction and the auditors;The fourth is insufficient data mining,audit objectives,and priorities are not grasped in place;The fifth is the lack of grassroots financial security,audit information technology infrastructure construction lags.Finally,combined with the process optimization theory and the implementation experience of other audit institutions,targeted optimization programs are proposed: first,optimize the audit team and improve the audit informatization personnel training mechanism;second,establish a regular reporting mechanism for departmental budget management data and accelerate the standardization of data collection;the third is to cooperate with the construction of the departmental budget execution audit data center platform,pay attention to information security;the fourth is to enhance the effectiveness of data analysis and strengthen performance audit;the fifth is to seek financial support from higher departments and apply emerging audit technologies.This paper also discussed the guarantee mechanism of relevant optimization programs from three aspects: creating a good government audit information environment,improving the departmental budget execution audit quality control system,and standardizing the government purchase audit service system.Through the research of this article,it is found that: the construction of departmental budget execution audit informatization is the inevitable development of the times,and the optimization of departmental budget execution audit informatization is a continuous process,which is influenced by various factors.To improve the informatization level of departmental budget execution audit and enhance the efficiency and effectiveness of departmental budget execution audit,government auditing agencies should make targeted optimization in terms of audit team construction,audit data resource preparation,and audit data analysis,strengthen the construction of audit team and talent training,optimize the collection,storage,and sharing of audit data resources,broaden audit analysis ideas,and strengthen the effectiveness of the data analysis.The main research value of this paper is that,based on the theoretical analysis related to the informatization of departmental budget execution audit,the research establishes the evaluation system of departmental budget execution audit informatization.Through the case analysis of departmental budget execution audit informatization in the W district,specific optimization schemes are proposed to enrich the relevant research literature,and also to provide other county and district-level auditing authorities with experience and references that can be drawn from in further promoting departmental budget execution audit informatization.