扬州市预算执行审计现状及对策研究

发布时间：2018-05-05 14:58

本文选题：扬州市 + 预算执行　；参考：《扬州大学》2016年硕士论文

【摘要】：预算执行审计是财政审计的重点内容,随着财政预算管理改革的不断深化,对预算执行审计也提出了更新更高的要求。预算执行审计必须紧紧围绕“管理、改革、绩效”展开,通过发挥审计的建设性作用,推进财政体制改革,建立健全公共财政制度,促进财政政策目标的实现,充分发挥审计监督在我国经济社会运行中“免疫系统”的功能。本文从扬州市近几年来开展的市本级预算执行以及重点项目和部门预算执行审计情况入手,以公共受托责任理论、公共财政理论和审计“免疫系统”理论为指导,通过对预算执行情况进行检查和监督,不仅发现了财政资金在预算和使用过程中存在的问题,同时也发现预算执行审计自身存在的问题,结合扬州市实际情况深入分析其中的原因,在此基础上提出了完善扬州市预算执行审计的对策建议。研究发现,扬州市预算执行审计存在的主要问题有：地方审计工作缺乏“独立性”；相关法律、法规缺失和实践指引等研究不足；审计范围受到较大限制,很多问题无法深入调查；审计关注点不能与时俱进,导致侧重对真实性、合法性审计,对效益性的关注不够、对地方政府性负债的审计关注度不够等问题；对政府决策及政策落实层面的审计不足；审计整改力度不够,预算执行审计成果利用率不高,致使审计结论无法满足地方政府、人大的需要等。进一步研究发现,导致这些问题的原因是多方面的,既有传统审计思维模式的原因,也有法规、法制建设滞后,制度设计跟不上形势发展的原因。此外,审计人员素质提升不快、运行机制更新慢以及审计手段和方法创新不足等也是导致上述问题的重要原因。本文认为,完善扬州市预算执行审计可以从以下几个方面进行：一要积极探索审计体制改革,不断提高地方审计机关的独立性；二要尽快完善相关的法律、法规和加强理论研究；三是预算执行审计要强化和突出绩效；四是要不断拓展预算执行审计领域,及时更新预算执行审计关注点；五要注重预算执行整改,加大预算执行审计结果的应用；六要整合审计资源,创新审计运行机制；七要加强地方预算执行审计中的信息化与智能化；八要不断提高预算执行审计人员素质。
[Abstract]:Budget execution audit is the key content of financial audit. With the deepening of financial budget management reform, the budget execution audit has put forward higher requirements. The audit of budget execution must be carried out closely around "management, reform and performance". By giving full play to the constructive role of audit, we should promote the reform of the financial system, establish and improve the public financial system, and promote the realization of the objectives of fiscal policy. Give full play to the function of "immune system" in the economic and social operation of our country. This paper starts with the implementation of the municipal budget at the municipal level and the budget implementation of key projects and departments in Yangzhou in recent years, and is guided by the theory of public fiduciary responsibility, the theory of public finance and the theory of auditing "immune system". Through the inspection and supervision of the budget implementation, not only the problems existing in the budget and the use of the financial funds have been found, but also the problems in the budget execution audit itself have been found. According to the actual situation of Yangzhou City, this paper analyzes the reasons, and puts forward the countermeasures and suggestions to perfect the audit of Yangzhou budget execution on the basis of the analysis of the actual situation of Yangzhou City. The study found that the main problems of Yangzhou budget execution audit are: lack of "independence" in local audit work; lack of relevant laws, regulations and practice guidelines; limited audit scope. Many problems can not be investigated deeply; the audit focus can not keep pace with the times, leading to focus on authenticity, legitimacy audit, insufficient attention to efficiency, insufficient attention to the audit of local government liabilities, and so on. The audit of government policy and policy implementation level is insufficient, the audit rectification is not enough, the budget implementation audit results utilization is not high, so the audit conclusion can not meet the needs of local government and people's Congress, etc. Further study shows that there are many reasons for these problems, both the traditional audit mode of thinking, but also the laws and regulations, the legal system construction lags behind, the system design can not keep up with the development of the situation. In addition, the poor quality of auditors, the slow renewal of operation mechanism and the insufficient innovation of audit methods are also the important reasons for the above problems. This paper believes that the improvement of Yangzhou budget implementation audit can be carried out from the following aspects: first, to actively explore the audit system reform, constantly improve the independence of local audit institutions; second, to improve the relevant laws as soon as possible. Laws and regulations and theoretical studies should be strengthened; third, budget execution audits should be strengthened and outstanding; fourth, budget execution audit areas should be continuously expanded and budget implementation audit concerns should be updated in a timely manner; and fifth, budget implementation and rectification should be emphasized. It is necessary to increase the application of the audit results of budget execution; sixth, to integrate audit resources and innovate the audit operation mechanism; seventh, to strengthen the informationization and intelligence in the audit of local budget execution; eighth, to continuously improve the quality of budget execution auditors.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.41

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