Problems existing in budget execution audit

Unclear working ideas and lack of long-term planning.

The budget execution audit is restricted by the traditional thought that the budget execution audit is carried out every year, and no right or wrong can be found. Even if some big problems can be found out, it is a trivial matter for various reasons, so there is a sense of fatigue in the mind, and the audited unit also thinks that the annual audit has produced a kind of resistance, which has affected the audit quality to some extent. What is the goal and what role auditors should play in the budget execution audit at the corresponding level is unclear, and their work lacks ideas. Therefore, the way of mechanically referring to the superior's execution or continuing the audit of financial revenue and expenditure is focused on the violation of the financial department itself, which leads to the loss of the due role of "peer review". At the same time, in terms of audit methods, auditors basically passively follow the previous work experience, do not stand at a brand-new height to understand the audit of budget execution, have no long-term work ideas and goals, and the annual work focus is not prominent enough and lack of innovation. Budget implementation audit is not clearly positioned. The budget execution audit bureau is limited to auditing the financial department and the local tax department, and auditing whether the financial funds are fully allocated in time and whether there is any misappropriation or misappropriation. Only pay attention to the compliance audit of financial funds, and pay little attention to the budget preparation and the efficiency of fund use. The audit report does not fully reflect the deep-seated problems in the budget management system. When reflecting problems, they either list a lot of phenomena, or talk about things, lacking operational opinions and suggestions. Financial audit has not fully played its role in strengthening budget supervision and financial management, and the audit level needs to be improved.

The audit depth of the tax department is not enough.

Tax collection and management audit is an important part of budget execution audit. In the past, the audit of tax collection and management only examined the books and vouchers provided by the local tax authorities and checked the tax declaration materials of enterprises. Due to the shortage of manpower and time, the auditors did not go deep into the tax paying enterprises to audit the financial books of the enterprises. Even if doubts are found in the audit, due to the limitation of the authority of the audit department, auditors cannot extend to the audit of enterprises, especially some private enterprises, and cannot find deeper problems in corporate tax payment. In addition, a large part of local taxes are collected through the national tax department, such as 25% local value-added tax, enterprise income tax, urban construction tax and education surcharge for enterprises established after 2002. Because the national tax department is managed vertically by the central government, local audit institutions have no power to audit and cannot supervise the authenticity and legality of these taxes.

The audit method is single, and the auditors can't meet the needs of audit work and lack innovation.

In the budget execution audit, the application level of computer-aided audit is not high, and most local audit institutions stay in the stage of manual book turning. This is partly due to the large amount of business data in the financial department and the lack of unified financial software. Local auditors lack understanding of large databases and cannot convert data into the form required for auditing. On the other hand, it has a lot to do with the auditors' knowledge level and comprehensive quality failing to keep pace with the financial system reform and their fear of using computer-aided auditing.