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论文编号：	10630
作者编号：	2120163192
上传时间：	2018/12/7 16:31:54
中文题目：	T市区级预算执行审计研究
英文题目：	T City District Budget Implementation Audit Study
指导老师：	张继勋
中文关键字：	预算执行审计；风险导向；大数据审计；绩效审计
英文关键字：	Budget implementation audit; Risk based; Big data audit; Performance audit
中文摘要：	预算作为财政的基础，对公共财政资金的运用有着导向作用，预算执行审计作为监督预算执行情况的制度设计，对财政资金的使用质量和效率起着间接促进作用，这也正是预算执行审计的最终目的。然而，在基层实践中，预算执行审计仍存在诸多不完善之处，影响着审计监督作用的发挥，不加重视更会导致预算执行审计的制度设计形同虚设，与促进财政资金安全高效使用的目的渐行渐远，甚至导致预算管理水平停滞不前。 本文主要采用案例分析的方法，沿着分析问题—发现问题—解决问题的路径，对T市区级预算执行审计进行探讨分析，还原N区预算执行审计过程和结果，发现N区审计部门开展的预算执行审计工作在审前调查、审计内容、结果运用等方面存在不足，这些不足一方面使审计监督对预算管理的价值作用体现不理想，另一方面也加大了审计人员的审计风险。具体问题包括审前调查形式化、部门预算审计结果难以反映全区预算执行面貌、缺乏预算执行绩效审计、审计结果利用程度不高。 最后，着眼于完善基层预算执行审计，溯本清源，对症下药，从审计机关自身入手，对应发现的问题提出了构建基于现代风险导向审计的审前调查方法、利用大数据审计扩大审计监督覆盖面、积极开展预算执行绩效审计、加大审计成果转化与应用的对策措施，旨在有效弥补N区审计部门预算执行审计工作的缺陷，并为其他地区的基层审计机关提供一定参考借鉴。
英文摘要：	The budget, as the foundation of finance, has a guiding role in the use of public finance funds, and the budget execution audit, as the system design for monitoring budget implementation, indirectly promotes the quality and efficiency of the use of financial funds. This is the ultimate purpose of the budget implementation audit. However, in the grassroots practice, there are still many imperfections in budget execution audits, which affect the exercise of the role of audit supervision. The purpose of increasing the efficiency of the use of financial funds and promoting budget management is gradually moving away. This article mainly adopts the method of case analysis, along the path of analyzing problems -- finding problems -- and solving problems, discusses and analyzes the audit of the budget execution at the T city level, and restores the audit process and results of the budget execution in the N area. It is found that the budget implementation audit work carried out by the N district audit department has shortcomings in pre-trial investigation, audit content, and application of results. These deficiencies on the one hand make the value of audit supervision to budget management not satisfactory, and on the other hand, it also increases the audit risk of auditors. Specific problems include the formalization of pre-trial investigation, the limitation of audit content, the difficulty of the audit results of the departmental budget to reflect the performance of the budget in the whole region, the deviation of the efficiency review, and the low degree of use of audit results. Finally, we will focus on improving the audit of budget execution at the grassroots level, trace the source of the source, and address the problem. We will start with the auditing institutions themselves. In response to the problems identified, the author proposes measures to build a pretrial investigation method based on modern risk-based auditing, expand the coverage of audit supervision by using big data auditing, explore the establishment of a performance audit evaluation system for budget implementation, and increase the transformation and application of audit results. The aim is to make up the shortcomings of budget execution audit in N district audit department and provide reference for other basic audit institutions.
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