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Research on Countermeasures of Improving the Quality of Implementation of China’s Central Research Department Budget

Author: XieJiaTao
Tutor: JiangXiMing
School: Xinjiang University of Finance and Economics
Course: Accounting
Keywords: department budget execution audit departmental budgets auditresults announcement
CLC: F239.6
Type: Master's thesis
Year: 2012
Downloads: 105
Quote: 0
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Abstract


The new era in efforts to build the pattern of financial audit， audit institutionsshould seriously implement the spirit of the Party’s17large and17Fourth PlenarySession, and thoroughly implement the scientific concept of development, fullyperform the duties entrusted by the Constitution and Audit Act, in accordance with therequirements “where financial funds applied to the audit follow-up on”, adhere tothe general idea of efforts of fiscal funds “reveal problems, and standardizemanagement, promoting reform, improve efficiency, maintain security”, full aperture,the entire process of comprehensive supervision, constantly enhance the integrity,macro, constructive of the financial audit, and give fully play to the audit of theimmune system functionThe financial audit is a national audit of the basic duties and eternal theme. TheNational Audit Office announced a notice between2004to2011of the audit resultsthat a problem of the share of the amount of financial funds, the highest proportion ofdepartmental budget execution audit aroused extensive concern in the community. Asthe public resources entrusted to the public, government has broad responsibilities;especially in the economic environment of democratic politics, transparentgovernment, the Sunshine Government, expanding the citizens’ right to know thegrowing use of public resources, the efficiency and effectiveness become the focus ofthe attention; government as an important news manufacturer and owner, to concernand evaluation its operational performance, you need to perform the audit to thedepartment budget as a basis to adapt to the needs of new and the moderngovernment.The audit is not only to investigate and deal with the problems, but moreimportantly, to promote the rectification and norms. This requires a sound audit to theimperfect system, imperfect management, and analysis the causes of the problemsin-depth, propose solutions and recommendations to provide timely and usefulinformation for government decision-making, and promote institutional and perfectthe mechanism to play the role of the audit at a higher level. This paper study andanalysis between2004to2011the National Audit Office announced the results of theaudit notice of the budget implementation of the relevant central departments, and classify the problems of financial funds in the departmental budget implementationaudit results announcement. The amount of each category according to the statisticsand analysis its proportion, and combine with the number of probability and auditunits to the degree of attention of the audit findings, combined with the analysis of theannouncement of the results of the annual audit of its constraints of the centraldepartments, budget execution audit to play its effectiveness, and finally suggestimprovements of relevant measures and policy recommendations of the audit.

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CLC: > Economic > Economic planning and management > Audit > Professional audit
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