Provincial Government Budget Execution Audit High-quality Full Coverage Research

Since the outbreak of COVID-19 in late 2019,China has been under downward macroeconomic pressure,and its impact on the world economy has far exceeded that of the global financial crisis in 2008.In 2023,when the country liberalizes epidemic control and gradually restores economic vitality,the government budget implementation audit can make full use of limited financial funds,prevent and curb adverse problems in financial budget activities,promote the continuous utilization of financial stock funds and promote the healthy development of local economy.In the process of carrying out follow-up audit,it is inevitable that audit institutions will have incomplete coverage,and the audit itself still has some improvement aspects.Therefore,studying the specific situation of government budget implementation audit is helpful for audit institutions to improve audit efficiency,improve audit quality and promote the smooth implementation of local government budget.This article is based on audit "immune system" theory,principal-agent theory and public finance theory,using the research methods of literature,announcements and so on,to analyze the status quo of local government budget execution audit coverage,through the development of budget management analysis budget execution audit target,audit content and so on the development trend of local government budget execution audit.Data from relevant audit announcements of 36 provinces,municipalities,autonomous regions and cities separately listed in the plan in recent three years were sorted out and analyzed,and the existing problems of government budget implementation and audit results were elaborated and analyzed.Through the study of budget implementation audit cases of W Municipality directly under the Central Government,to understand the basic financial situation of W Municipality,audit work,budget implementation audit results analysis and budget implementation audit problems.Based on the problems found above,this thesis puts forward some countermeasures to promote the realization of high quality full coverage of government budget execution audit.The research contribution of this thesis is to sort out and analyze the contents of announcements related to budget implementation audit of 36 provinces,municipalities,autonomous regions and cities separately listed in the plan in recent three years,and put forward measures to promote the high quality and full coverage development of local government budget implementation audit,enriching the relevant research of local government budget implementation audit and having certain practical guiding significance.