How to strengthen audit supervision of fiscal budget execution and final accounts

1. Budget execution audit means that the audit agencies at all levels raise, allocate and collect funds during the budget execution process for the finance and budget execution departments and units at the same level based on the annual fiscal budget reviewed and approved by the people's congress at the same level. Audit and supervision of the use of fiscal funds and the completion of government budget revenue and expenditure tasks and the authenticity, legality and effectiveness of other fiscal revenue and expenditures. From the perspective of audit objects, the objects of budget execution audit involve the financial department at the same level and its internal agencies, the local taxation department at the same level and its directly affiliated branches, the first-level budget units directly managed by the government at the same level, the treasury and treasury at the same level. Lower-level finance and other relevant departments and enterprises and institutions.

2. Final financial accounts: annual accounting reports of governments, agencies, groups and public institutions. It is prepared based on the final execution results of the annual budget. The final accounts are consistent with the budget. There are national final accounts and unit final accounts. The final accounts can be used to check and summarize the budget implementation. The national final account is an accounting report of the annual budget execution results approved by legal procedures, including a statement and a text explanation.

3. Budget execution audit and financial final accounts audit both belong to the category of financial audit and have their own unique aspects. However, there are also differences. The main difference between the two is that first, the audit subjects are different. The audit subject of budget execution is the audit agency at the same level, and the audit subject of financial final accounts is the superior audit agency. Second, the content of the audit is different. The budget execution audit mainly reveals that budget revenue does not comply with the prescribed budget levels, budget accounts, and payment during budget execution. Analyze and evaluate the results of budget execution by paying the treasury method and time limit to the national treasury, concealing, withholding, occupying, misappropriating or arrears of budget revenue, not acting according to the budget, handling unbudgeted or over-budget appropriations, changing the purpose of expenditures without authorization, handling budget appropriations at a higher level. The audit of the final financial accounts is mainly to reveal the fraud in the preparation of the final financial accounts, the estimation and preparation of the final accounts, and the conversion of the current year's revenue and expenditure into the next year's revenue and expenditure, the next year's revenue and expenditure will be listed as the current year's revenue and expenditure, and the budgetary revenue and expenditure will be converted into extra-budgetary revenue and expenditure. Issues such as the conversion of extra-budgetary revenue and expenditure into intra-budgetary revenue and expenditure, etc., and analysis and evaluation of the authenticity and completeness of the financial final accounts, as well as the scale and structure of fiscal revenue and expenditure.