How to conduct budget execution audit

First, highlight the key points of analysis. Highlight the key points of analysis, that is, grasp the key issues and major contradictions in budget implementation for comprehensive analysis. The more prominent the focus, the easier the analysis will produce results. There are quite a lot of situations involved in budget execution audit. If everything is analyzed in comprehensive analysis, important issues are often covered up by the overall situation, which is laborious and difficult to achieve results. Highlight the focus of analysis. First, pay attention to the comprehensive audit analysis of key areas, key departments and key funds. If there are administrative departments with the right to allocate budget funds, administrative law enforcement departments with the right to confiscate and charge fees, and public welfare institutions that receive a large amount of financial subsidies, etc. , should be listed as the focus of analysis. The second is to pay attention to the analysis of key issues. Through the analysis of the authenticity, legality and efficiency of budget implementation, the problems of "large amount, large scope, great harm and great influence" are found. For example, serious fraud, violation of discipline and discipline in budget implementation, poor management of funds inside and outside the budget, slow growth of macro financial resources, and tapping new economic growth points are all more important. Judging from the audit situation this year, it is necessary to comprehensively analyze the audit situation of departments with large amount of funds, many budgetary funds distribution rights and many subordinate units, promote the standardization of financial management, and strengthen the restraint and supervision of the right operation of government departments. By analyzing these key issues, the leaders of the party and government attach great importance to them and often produce great results.

Second, insist on seeking truth from facts. Seeking truth from facts is the essential requirement of budget execution audit, and it is also the principle that must be followed in carrying out comprehensive analysis. Without seeking truth from facts, comprehensive analysis will lose its foundation and even draw wrong conclusions. Adhering to seeking truth from facts means proceeding from reality, taking facts as the basis, taking the law as the criterion, being objective and fair, not exaggerating achievements, not narrowing problems, dissecting thoroughly and distinguishing responsibilities on the basis of fully understanding the facts. To adhere to this principle, we should pay attention to prevent the conclusion from coming first and analyze the subjective practices behind it. The second is to grasp the essence of things. The situation in budget execution audit is complicated, and some phenomena do not reflect the essence of things, or even cover up the essence of things. Many initial situations are sometimes mixed with some untrue things. For example, the budget balance, through the comprehensive analysis of the audit situation, will find that there are problems such as uncollected accounts receivable, expenditure reduction without expenditure reduction, investment without investment and so on. In this case, adhering to the principle of seeking truth from facts, through the analysis and refining of a large number of superficial situations, the essential problem of artificial balance of budget revenue and expenditure will be more accurately revealed. The third is to grasp the principle of "three benefits". In the process of the alternation of the old and new systems, because the legislative work can not keep up, there are often some problems that can not keep up. Even if there is a law to follow, it will be difficult to apply because of the outdated or imperfect laws and regulations. Only by adhering to the principle of "three benefits" and analyzing the problem realistically can we find the key to solving the problem.

Third, comprehensively analyze the problem. A comprehensive analysis of the problem is to analyze and dissect the situation obtained in the audit from multiple levels and angles, and strive to reveal its scope, nature and development trend. Compared with other industry audits, budget execution audit is macroscopic and highly valued by NPC, government and finance and taxation departments. If the scope of analysis is too narrow, people can't be sure whether it is superficial or superficial: the analysis is too microscopic to attract the attention of party and government leaders; The analysis is too simple and practical, lacking of reasons and countermeasures, which is not conducive to the solution of the problem. Therefore, under the premise of highlighting the key points, we must pay attention to the comprehensive analysis of the problem. To comprehensively analyze problems, it is important to grasp four "dimensions": First, expand the breadth, that is, the wider the coverage and scope of the problems to be analyzed, the more accurate the quantitative and qualitative analysis, which is more conducive to the decision-making of party and government leaders. Under normal circumstances, the situation of the audited entity should be brought into the analysis field of vision, and the previous audit information and related materials should be made good use of. In case of lack of materials, audit investigation can be used for supplementary collection. The second is to dig deep, that is, to dissect the sparrow deeply, accurately explore the degree and cause of the problem, and reveal the essence of things. For example, if we want to analyze the problem of the budget income of the employees, we must comprehensively analyze the types, total amount and accounting treatment of the budget income of all audited units with this problem, as well as the situation affecting the budget revenue and expenditure and the degree of macroeconomic development, so as to accurately reveal the bad consequences brought by this problem to economic and social development. The third is the height of refinement, that is, the analysis of each problem should be linked to the overall situation of reform and opening up and the economic construction center, and the closely related issues should be selected for analysis as far as possible to enhance the weight of the analysis object. The fourth is to choose the right angle, that is, to choose the most suitable starting point to analyze and reflect the problem and obtain the best analysis effect. There are two meanings: (1) When analyzing problems, we should adhere to the two-point theory to prevent one-sidedness. We should not only analyze the pros and cons of things, but also analyze the micro, macro, global and local aspects. For example, it is undoubtedly necessary to analyze the various charges of government actions from the perspective of solving the shortage of construction funds, and it is also necessary to weigh the advantages and disadvantages from the perspective of invigorating the overall situation of state-owned enterprises, and reduce or cancel some charges, especially in the case that the economic benefits of enterprises are generally low and there are many laid-off workers. (2) To reflect the analysis results, we must choose the most striking and acceptable way. For example, the problem of random apportionment that still exists at present has changed from public apportionment in the past to hidden apportionment of products that borrow money and things for a long time. If we reflect the problem from the topic of "attention should be paid to the problem of secret apportionment by the competent authorities", it will give people a refreshing feeling Another example is the reflection of many negative problems. If we reflect on them from a constructive and protective perspective and fully affirm our achievements, it will help to solve these problems.

Fourth, the analysis should be timely. Budget execution audit has a wide range, many units, a large amount of funds and a relatively long audit period. In addition to a comprehensive audit of the budget implementation of the previous year, some cases go back to the previous year. In addition, the time limit from entering the trial to completing the audit is generally about half a year. In this case, if we can't make timely analysis and feedback on various audit situations, it will greatly affect the role of budget execution audit. Therefore, to realize the maximum value of analysis, we must establish a strong sense of time and efficiency. Conduct comprehensive analysis in time. First, establish an analysis system synchronized with the audit. This system includes three aspects: pre-trial, in-trial and post-trial. Pre-trial analysis, mainly combining pre-trial investigation and drafting audit plan, analyzes the problems that may be encountered or need to be explored in the audit, so that the audit can effectively grasp the key points, highlight the key points and improve work efficiency. The analysis in the audit process requires auditors to determine the new main direction according to the new situation found, grasp the new problems in the audit in time, and carry out in-depth excavation. Post-audit analysis is the analysis of all data after the audit is completed. It not only requires an analysis of the audit situation of each project (unit) to prepare for the accumulation of funds, but also requires a comprehensive analysis of all units that audit the budget implementation. The analysis results are not only used to write audit reports, but also used to develop audit information and research articles. The second is to feed back the audit analysis results in time. Any situation that can play a decision-making role should be promptly fed back to the party and government departments, higher audit institutions and related audited units in order to improve and remedy in time. In addition, the mastery of the analysis cycle should be extended to the latest date of the feedback time of the analysis results. For example, from May to June, try to analyze the similar situation in the first quarter to help leaders grasp the current situation and trend of this problem.

Fifth, improve the effectiveness of analysis. When making a comprehensive analysis, we should fully consider the purpose and effect of the analysis. This purpose and effect, at least, should obviously promote the audited units, and secondly, we should strive to enter the decision-making circle of party and government leaders and play a role in strengthening macro-control. Weak or ineffective analysis not only wastes manpower and material resources, but also easily interferes with leadership decision-making; Wrong analysis will lead to mistakes in decision-making by party and government leaders and seriously damage the reputation of audit institutions. Therefore, analysts should always establish a sense of effectiveness and not analyze invalid situations. In order to improve the effectiveness of the analysis, we must first select those key issues that are * * *, tendentious, and may be major cases, and conduct in-depth dissection to ensure that the facts of the analyzed issues are clear, quantitative and qualitative, so that decision makers can fully feel the authority and credibility of the audit analysis, and then pay attention to this issue. Second, it is necessary to deeply analyze the causes of the problems and put forward practical solutions from the mechanism and system, so that decision makers can adopt them easily and willingly; It makes it easy for implementers to implement and the effect is good after implementation.

Sixth, the analysis should be logical. Logic is to follow the laws of logical thinking in the process of comprehensive analysis, so as to make correct views, clear questions, appropriate judgments, well-founded reasoning and convincing arguments. Lack of logic, analysts often feel that they are faced with a mess when analyzing problems, and it is difficult to write good analytical articles in the end. Therefore, we need to pay attention to and master the analytical logic. To be logical in analysis, we must master and apply the basic knowledge of dialectical logic and formal logic, especially the basic laws of formal logic. That is, observe the law of identity, closely analyze the theme, and make the concept clear, the viewpoint correct and consistent; Obey the law of non-contradiction When writing and analyzing articles, we should keep consistent thinking and avoid self-contradiction: follow law of excluded middle, eliminate wrong judgments, maintain correct conclusions, and prevent the thinking errors of both contradictory parties from being denied at the same time; Abide by the law of sufficient reasons, and have sufficient reasons when analyzing and demonstrating problems.

Seven, adhere to the political principle, the purpose of the audit is to ensure the healthy development of economic construction, promote reform and opening up and clean government. Therefore, comprehensive analysis must be guided by the party's line, principles and policies, based on national laws and regulations, and aimed at promoting the healthy development of economic construction. Comprehensive analysis Only by adhering to political principles can we stand firm in the face of major issues and not get lost in the complicated audit situation. Adhering to political principles requires comprehensive analysis, adhering to one center and two basic points, and accurately reflecting Theory of Three Represents. A center, that is, insisting on taking economic construction as the center, is the starting point and the foothold of comprehensive analysis. All the contents of comprehensive analysis should closely revolve around this center. The closer the link, the better the analysis effect. Two basic points, one is to adhere to the four cardinal principles. We should use the stand, viewpoint and method of Marxism-Leninism to find and analyze problems, and solve them in combination with the reality of the socialist market economy. Adhere to the comprehensive analysis system under the leadership of the Party, and comprehensive analysis should serve the construction of Socialism with Chinese characteristics. The second is to persist in reform and opening up. It is necessary to make a comprehensive analysis around promoting reform and opening up, find new problems in time, put forward countermeasures and suggestions, and promote the healthy development of reform and opening up. Auditors should conscientiously implement Theory of Three Represents, keep pace with the times, innovate constantly, and reflect it correctly and fully in comprehensive analysis.