会计学院知识库

  部门预算执行审计是财政审计的重要环节，也是促进我国全面预算绩效管理的重要举措之一，因此部门预算执行审计的质效关乎我国财政资金的运行成效。目前我国部门预算执行审计重点关注了预算资金使用的合规性和真实性，在维护预算资金的安全性和完整性等方面作用突出，但在审计的过程中仍多采用传统审计手段，较少地关注财政资金使用的效益性审查，已难以满足我国全面预算绩效管理对于部门预算执行审计的要求。此外，数字化、信息化时代的到来，云计算、大数据、人工智能等高新技术的发展为财政资金信息平台的搭建提供了技术支持，但也使得审计工作环境逐渐复杂化，给部门预算执行审计工作带来了一定挑战。因此，基于数字化转型背景下部门预算执行审计如何充分利用大数据审计手段、复合型审计模式，高效、全面地开展审计工作需要进一步的研究。

  本文将以委托代理理论、公共财政理论和国家治理理论为理论基础，在回顾和评价现有研究的基础上，选取Q市教育局部门预算执行审计为案例对象展开研究，通过探究发现该项审计工作存在审计覆盖面有限、数字化审计水平不高、预算资金的效益性审查不足、审计成果利用度不高四项问题，其主要原因在于审计资源整合不充分、大数据审计运用不到位、绩效审计相关法律法规不健全、绩效评价体系不完善以及审计结果运用机制不合理。通过以上研究，本文从以下几个方面提出完善部门预算执行审计的对策建议：首先是促进复合型审计模式的推广；其次是深入推进大数据审计的开展；再次是加快推进部门预算执行绩效审计的转变；最后是要注重审计问题整改，改进审计结果运用机制。基于上述对策建议，希望能对进一步开展部门预算执行审计工作提供一定的借鉴。

   The departmental budget execution audit is an important part of the financial audit, and it is also one of the vital measurements to promote the comprehensive budget performance management in China. So the quality and effectiveness of the departmental budget execution audit is related to the operation effectiveness of China's financial funds. At present, China's departmental budget execution audit mainly focuses on the compliance and authenticity of the use of budget funds, and plays a prominent role in maintaining the safety and integrity of budget funds. However, it barely focuses on the efficiency review of the use of financial funds in traditional auditing, which is difficult to meet the requirements of China's comprehensive budget performance management for departmental budget execution audit. In addition, the advent of the era of digitalization and informatization, the development of new technologies such as cloud computing, big data, and artificial intelligence has provided technical support for the construction of a financial capital information platform, but it has also gradually complicated the audit working environment, which has brought certain challenges to the departmental budget execution audit work. Therefore, based on the background of digital transformation, how to make full use of big data audit methods and composite audit models to efficiently and comprehensively carry out audit work requires further research.
   This paper is based on the results of reviewing and evaluating the existing research and use of the principal agency theorypublic finance theory and national governance theory as the theoretical basis. Select the Q Municipal Education Bureau department budget execution audit as the case object to carry out research and found that the limited audit coverage, low level of digital audit, insufficient review of the effectiveness of budget funds and low utilization of audit results are the problems of audit work. This paper proposes countermeasures to improve the departmental budget execution audit from the following aspects: firstly, promoting the use of the composite audit model; secondly, further promote the development of big data audit; thirdly, accelerate the transformation of the departmental budget execution performance audit; finally, pay more attention to the rectification of audit problems and improve the use mechanism of audit results. Based on the above countermeasures, this paper is hoped to provide a certain reference for further audit of departmental budget implementation.