Research On The Optimization Of Budget Execution Audit Of Administrative Units

With the promulgation of the new Budget Law in 2020 as the symbol,a new round of budget reform will be launched again,with the core requirement of "strengthening overall planning and ensuring key points".At the same time,the budget implementation audit work plays an important role in improving the quality and efficiency of financial funds,and plays a role in protecting China’s economic development.The promulgation of the new Audit Law in 2021 also highlights the importance that the state attaches to the budget implementation audit work.However,with the continuous reform and development of the accounting system of administrative units,the budget implementation audit work needs to be improved.Only by discussing and studying the budget implementation audit work of administrative units,can they better play their budget supervision and management functions.This paper adopts the methods of literature research and case analysis,and on the basis of combing the research results of domestic and foreign scholars on budget implementation audit,studies the budget implementation audit project of X City and Y Bureau respectively from the three stages of audit preparation,audit implementation and audit report.First,it analyzes the basic situation and audit implementation status of Y Bureau;Secondly,the cause analysis is due to the limitations of audit methods,the low attention paid by auditors to the performance of audit work,and the imperfect linkage mechanism of audit rectification;Finally,on the basis of following the principles of comprehensiveness,pertinence and cost-effectiveness,the budget implementation audit optimization plan of Bureau Y was designed,which mainly includes the following three aspects: first,in the audit preparation stage,the audit organization method and audit plan should be comprehensive;2 、 In the stage of audit implementation,we should establish a correct concept of performance audit and build a performance indicator system for budget implementation audit;3、 In the audit report stage,optimize the audit result announcement system and improve the audit rectification process.It also proposes to ensure the implementation of the optimization plan by strengthening the training of audit talents,improving the construction of the financial security system,and strengthening the linkage mechanism of audit rectification.Through the research of this paper,especially the budget implementation audit optimization scheme proposed,it can solve the problems encountered in the actual budget implementation audit work,promote the change of the audit performance concept of Bureau Y,and form a good feedback mechanism.It is hoped that the research conclusions of this paper can provide some reference for the development of budget implementation audit of administrative units in China,and constantly improve the quality and efficiency of budget implementation audit,so as to better play the economic supervision function of audit.