| Budget implementation is related to the economic development speed of a local government,and affects the reputation and credibility of the local government,especially because the district and county level has a very close connection with the masses,and the quality of budget implementation affects the people’s livelihood.In view of this,Ziyang district audit many years ago to the local actual situation set up a more comprehensive budget implementation audit system,from the budget revenue whether to ensure the "receivable" "real quality" to the budget spending end "safe" "efficient" have adopted targeted audit procedures,strive to fully find the violations of budget implementation,put forward targeted audit Suggestions.However,as the last core link in the budget execution audit,audit rectification repeatedly found many problems,such as "repeat","perfunctory prevarication" phenomenon emerge in endlessly,"find light rectification" work mode increasingly prominent,reality has already proved that on the road of audit rectification unit and personnel positive rectification is not enough,we should dig from deeper reasons,optimization.From the perspective of audit supervision,this paper focuses on how audit departments exert their supervisory responsibilities and promote efficient rectification in the rectification process.Beginning will have on the budget implementation audit corrective,the article briefly expounds related theory and concepts defined by sorting summary ziyang district from 2017 to 2019,the budget implementation audit related data and information,a brief introduction for nearly three years of budget implementation audit improvement of the general process and conditions,the perspective of audit supervision to the auditing department through inducing the rectification problem in the process of supervision,That is,there is no effective rectification supervision,rectification supervision lack of tracking inspection,rectification results lack of accountability and announcement procedures,the existence of these problems will seriously affect the promotion of audit rectification,but also affect the implementation of the functions of the audit department.The second half of the article will list and compare relevant key data information,and analyze the deep-rooted reasons behind the audit rectification in a focused and targeted way.The reasons include four categories,namely,the lack of responsibility of audit supervision subjects,the imperfect tracking inspection mechanism,the imperfect rectification accountability and announcement system,and the lack of independence of audit supervision.By consulting relevant materials,combining advanced work experience in other regions and the reality of Ziyang District,the audit department provides some suggestions and measures from four aspects,namely:Strengthen the supervision subject responsibility,improve the accountability and announcement system,strengthen the linkage effect of financial audit,promote reform and implement budget compilation audit,explore the rectification supervision vertical management mode to enhance independence,and analyze the expected effect of measures.This paper aims to,through the case analysis of the budget implementation audit rectification in Ziyang District,not only provide some optimization suggestions for the local budget implementation audit rectification,ensure the implementation effect of the audit,but also provide some reference suggestions for other districts and counties with similar situations... |
