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地方财政预算执行情况审计的相关问题分析

时间:2022-07-04 来源:未知 编辑:梦想论文 阅读:
1 Overview
 
Financial audit is the eternal theme of national audit, and the audit of budget implementation is the main content of financial audit. The audit of financial budget implementation is a basic function entrusted by the law to audit institutions, which has played a positive role in giving full play to the audit function, maintaining economic order, promoting financial reform and promoting social harmonious development. With the establishment of public finance framework and the deepening of financial reform, budget implementation audit is facing new problems, which need to be solved and improved in time to make budget implementation audit better serve the economy and society. From the perspective of market economy construction, budget implementation audit supervises and inspects the implementation of fiscal policies to realize indirect regulation and control of the national economy; From the perspective of building a harmonious society, budget execution audit restricts and supervises the power of budget execution, economic (business) management, administrative law enforcement, leadership and decision-making, as well as issues related to people's livelihood. It has been fully proved that budget implementation audit is the primary task of government audit and plays a role in economic and social development.
 
2. Important role of financial budget implementation design
 
2.1 do something in the development of service economy. Sound and rapid development of the national economy is the foundation of building a harmonious society, and promoting economic development is an important mission of audit supervision. The budget implementation audit closely focuses on the central fiscal policy and the major economic decisions of the Party committee and the government, supervises the implementation of various fiscal and economic policies (decisions), strengthens the budget implementation audit at the same level, analyzes the source and structure of budget revenue, analyzes the results and structure of budget expenditure, provides the basis for the government's fiscal and economic decisions, and serves to promote economic development.
 
2.2 do something in promoting and improving people's livelihood. The budget implementation audit should focus on people's livelihood issues closely related to the people, supervise the budget implementation of special funds such as social security, rural compulsory education, basic medical and health care, agricultural investment, poverty alleviation, new rural construction, check the implementation of policies and projects that benefit farmers and people, and the investment and benefits of projects that benefit people, effectively safeguard the interests of the people, and promote the realization of the goal that the fruits of economic development are shared by the people.
 
2.3 do something in promoting administration according to law. Democracy and rule of law are the primary characteristics of a harmonious society, and administration according to law is the embodiment of democracy and rule of law. The budget implementation audit should focus on the law enforcement departments closely related to the public and the units that collect fees and fines, check whether the duties and powers of the units that collect and punish are clear, whether the law enforcement subjects are qualified, whether the law enforcement acts are legal and compliant, and whether the law enforcement is fair and just, strengthen the supervision of the administrative law enforcement power, and promote social harmony.
 
2.4 do something in maintaining financial order. On the one hand, budget implementation audit can promote the government and its functional departments to accumulate, manage and use money according to law, constantly improve the level of financial management, promote the efficiency of the use of financial funds, and serve the maintenance of social stability. On the other hand, the budget implementation audit will deal with and punish the problems of violating financial laws and regulations. Serious violations of laws and disciplines will also be transferred to the discipline inspection and supervision or judicial organs for investigation and punishment, and the responsibilities of relevant responsible persons will be investigated to serve the construction of anti-corruption and integrity.
 
2.5 do something in promoting management reform. Budget implementation audit finds problems, makes objective analysis, comprehensive evaluation, and puts forward suggestions. First, starting with promoting the improvement of management, plugging loopholes and improving efficiency, this paper puts forward suggestions on strengthening financial management. Second, starting from the system, aiming at the defects of the system, this paper puts forward suggestions to deepen the reform of financial management and establish a long-term mechanism.

3. Problems existing in the audit of local financial budget implementation at the present stage
 
3.1 vague understanding and insufficient attention. First of all, we have a vague understanding of the work of budget execution audit, which turns the budget execution audit into budget revenue audit. Due to the vague understanding, the deviation of budget execution audit is caused. It can be said that the budget execution audit focusing on revenue is extremely incomplete. Secondly, we have a vague understanding of the scope of the object of the budget execution audit, and believe that the budget execution audit is the audit of the financial and tax departments and the Treasury at the same level. Thirdly, there is insufficient understanding of the significance and importance of budget implementation audit. Due to the vague understanding, it directly leads to insufficient attention to the audit of budget implementation, resulting in the lack of in-depth research and deployment of this work. In particular, there is a lack of necessary tracking and information communication about the policy adjustment and operation mode of the financial and tax departments, and there is no special person to collect, sort out, study and analyze the relevant information. The serious lack of pre-trial preparation has resulted in adverse effects such as deviation from reality and focus on the planning and project arrangement of budget implementation audit.
 
3.2 unclear objectives and inadequate supervision. It is not very clear in the local grass-roots audit institutions what the objectives of the budget implementation audit at this level are, where the focus is, and what role it should play. Therefore, the grass-roots audit institutions mechanically refer to the plans of the superior, and some continue the way of financial revenue and expenditure audit, focusing on the violations of the financial and local tax departments themselves, resulting in the loss of the due role of "peer review".
 
At present, we mainly audit the authenticity and legitimacy of financial revenue and expenditure. The audit content is single, and there is no clear goal to synchronize with social and economic development. The performance audit that adapts to the concept of modern financial management has not started, which affects the effect of audit to a certain extent. From the perspective of audit objects, the audit department only pays attention to the audit of the financial department and the local tax department, while there are few follow-up and extended audits of construction projects, special funds, user units, etc., and the use effect and benefit of financial funds are basically not involved.
 
3.3 the normative system construction of financial budget implementation audit is not fully in place. The nonstandard and disciplinary problems of local financial behavior found in the implementation audit are closely related to the financial will, government behavior and financial interests of the government at the same level; At the same time, in order to stabilize the interests of departments and take care of human relations, all interested departments and even the government will come forward and ask that the audit supervision should not be too strict, resulting in ineffective audit supervision of budget implementation and becoming a mere formality. There are mainly: first, the construction of normative system of financial budget implementation audit lags behind; Second, there are contradictions between the implementation audit of the budget at the same level and the actual operation stipulated in the audit law; Third, the budget preparation is too rough, and the audit standard is difficult to grasp.
 
4. Countermeasures for constructing the audit and supervision system of financial budget implementation
 
4.1 earnestly perform functions and highlight the focus of audit. Continue to adhere to the comprehensive audit. All departments, units and projects using financial funds related to budget implementation are the audit objects, and pay special attention to: first, key audit objects. The financial and tax departments that organize the implementation of the budget have always been placed in the primary position of the audit. The second is the key audit content. Focusing on the main characteristics of the reform of the financial management system, and on the basis of a comprehensive understanding of the budget implementation, we will focus on auditing the scientific rationality of budget preparation, budget adjustment projects, projects with large deviation in budget implementation that affect the annual budget balance, projects involving changes in the financial system and the tax management system, annual fiscal reserved expenditure projects, projects with large amounts and not detailed in the budget projects, revenue and expenditure projects, and non tax revenue management, In the reform of government debt and budget management, the department budget, the centralized collection and payment of the state treasury, the implementation of government procurement, etc. Third, key rectification contents. Focus on the rectification of problems found in the audit of the previous year, and the adoption of audit opinions on strengthening management.

4.2 actively update ideas and actively deepen the content of budget implementation audit. The budget execution audit involves a wide range and a large amount, and it is impossible to cover all aspects. To deepen the budget execution audit, we must select the right focus. We should not only highlight the key points in the audit content, but also grasp the key points in the audit process; We should not only focus on the priorities that the government cares about, but also focus on the hot spots that the people's Congress cares about, and pay more attention to social and people's livelihood issues. We should not only find out the context of the problem, but also analyze the causes and harmfulness of the problem, and strive to find out the problem in depth. Specifically, we can start from the following aspects: first, in terms of audit objects, we should focus on selecting departments and units that organize budget implementation, participate in budget implementation, master the power of fund allocation and manage the use of a large amount of financial funds for audit; Second, in terms of audit content, in addition to the audit of financial budget revenue and expenditure, we should also select special financial funds, extrabudgetary funds and other financial funds that are mastered by some departments and have a great impact on budget implementation for audit. Third, according to the clues found and mastered in the budget implementation audit, guide the professional audit to highlight the key points and enrich the content of the budget implementation audit.
 
4.3 review the implementation degree of various financial reforms. Over the years, in order to further meet the requirements of building a public finance framework, the Ministry of finance has successively introduced various financial reform measures, such as department budget, centralized treasury payment, two lines of revenue and expenditure, township and county management, accounting delegation, etc., which are fundamental policies to address and standardize the financial revenue and sub branches from the source. However, in the actual implementation, due to interest problems, the implementation is not enough and the implementation is not in place. During the audit, we should strengthen the awareness of macro supervision, establish the idea of "big finance" audit, closely follow the theme of financial reform, timely correct the behavior of violating financial regulations in the implementation of the budget, and promote the financial department to manage financial affairs according to law. Prevent the general budget revenue from being used for the fund budget expenditure, and take the fund budget revenue as the "small treasury" for the financial department to exercise its power, so as to promote the financial department to conduct financial management scientifically. It is necessary to not only do a good job in the audit of the legitimacy and integrity of the budget revenue, but also highlight the audit of the rationality, legitimacy and effectiveness of the whole process of the budget expenditure.
 
4.4 strengthen team building, people-oriented, and constantly improve the quality of audit supervisors. If the audit of budget implementation only checks the legitimacy, audit supervision will be difficult to serve macro management, and the role of audit will be limited. To deepen the content of budget implementation audit, it requires auditors to have a high level of policy theory, not to investigate problems, should think about problems from the exposed problems, and rise to the macro level to carry out analysis, and put forward corresponding countermeasures and suggestions from the perspective of improving policies and systems. Therefore, grass-roots audit institutions must strengthen team building, people-oriented, and constantly improve the quality of audit supervisors.
 
5 Conclusion
 
The audit of budget implementation is the audit supervision of audit institutions on the authenticity, legality and efficiency of the budget implementation of specific organizations of financial departments. On the one hand, the audit of financial budget implementation has promoted the reform of budget management. On the other hand, it should also comply with the requirements of budget reform and further expand ideas, change ideas and innovate in combination with the reality of the gradual establishment and improvement of public finance. With the establishment of public finance framework and the deepening of financial reform, budget implementation audit is facing new problems, which need to be solved and improved in time to make budget implementation audit better serve the economy and society.

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