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论文编号：	12337
作者编号：	2320180786
上传时间：	2021/3/13 11:18:44
中文题目：	H区预算执行审计优化研究
英文题目：	Research on the Optimization of Budget Implementation Audit in H district
指导老师：	刘志远 高玉章
中文关键字：	政府审计；财政预算；预算执行审计
英文关键字：	Government audit；Budget；Budget implementation
中文摘要：	预算是我国财政体系的重要组成部分，随着我国的经济不断发展，财政收入种类的不断丰富，财政支出的不断加大，财政预算在财政体系中的作用愈加重要，需要科学安排、合理评估、严格审计。审计监督是新形势下国家监督体系的重要组成部分，预算执行审计对促进国家财政资金良好运转至关重要。现阶段政府执政能力不断提高，科学技术水平不断进步，在面对诸多新形势和新任务的情况下，对预算执行审计的要求日益提高。为了管理好财政资金，强化预算作用，把资金用在刀刃上，提高资金使用效益，治已病、防未病，预算执行审计发挥关键作用。新的时代背景对预算执行审计提出了更高的要求，尤其对于基层预算执行审计来说面临着诸多挑战，为了与时俱进，重新审视预算执行审计刻不容缓。 本文以H区审计局开展H区预算执行审计为案例进行分析，通过对H区预算执行审计结果的分析，对标审计目标，发现当前预算执行审计只停留在合法性、合规性层面，不能满足审计目标中的促进完善财政预算体制机制、促进财政资金提质增效。本文通过案例分析法、对比分析法，深入分析，认为当前H区预算执行审计存在以下问题：一是审计内容不能满足审计目标的要求；二是预算执行效益评价不全面不深入；三是审计建议未能发挥作用。在H区本级预算执行审计的基础上,给出可行性的改进措施和解决方案，同时也立足于我国政府预算执行审计的整体情况,有针对性地提出一些完善预算执行审计的对策和建议。
英文摘要：	Budget is an important part of China's financial system. With the continuous development of China's economy, the continuous enrichment of the types of fiscal revenue and the continuous increase of financial expenditure, the role of financial budget in the financial system is becoming more and more important, which requires scientific arrangement, reasonable evaluation and strict audit. Audit supervision is an important part of the national supervision system under the new situation. Budget implementation audit is very important to promote the good operation of national financial funds. At the present stage, the government's governing ability is constantly improving, and the level of science and technology is constantly improving. In the face of many new situations and new tasks, the requirements of budget implementation audit are increasing day by day. In order to manage the financial funds well, strengthen the role of budget, use the funds on the edge, improve the efficiency of the use of funds, treat the disease and prevent the disease, the budget implementation audit plays a key role. The background of the new era puts forward higher requirements for budget implementation audit, especially for the grass-roots budget implementation audit is facing many challenges. In order to keep pace with the times, it is urgent to re-examine the budget implementation audit. In this paper, H District Audit Bureau to carry out H District budget implementation audit as a case study, through the analysis of H District budget implementation audit results, benchmarking audit objectives, found that the current budget implementation audit only stays at the level of legitimacy and compliance, can not meet the audit objectives to promote the improvement of the financial budget system and mechanism, promote the quality and efficiency of financial funds. Through case analysis and comparative analysis, this paper believes that there are some problems in the budget implementation audit of H District: first, the audit content is not enough; second, the audit technology and method are not perfect; third, the financial benefit evaluation system is not perfect; fourth, the audit openness is not enough. On the basis of the budget implementation audit at the level of H District, this paper puts forward feasible improvement measures and solutions, and puts forward some countermeasures and suggestions to improve the budget implementation audit based on the overall situation of China's government budget implementation audit.
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