【作者】 陈通；

【导师】 李明月； 罗凯；

【作者基本信息】 天津大学 ， 公共管理， 2020， 硕士

【副题名】以南开区为例

【摘要】 财政预算管理作为政府公共管理的中心环节,是我国进行宏观调控的重要工具,而预算执行审计对于提高政府公共管理水平、促进财政预算实现良性循环发展具有重要意义。预算执行审计是政府审计中必不可少的重要组成部分,随着信息技术的迅猛发展,传统的审计方式已不能满足公众对预算执行审计期望和要求。为实现审计现代化,研究大数据联网审计条件下的预算执行审计尤为必要。大数据联网审计作为现代审计的重要手段,有效的提高了审计覆盖范围,提高了审计效率,为实现部门预算执行全覆盖审计奠定了基础。然而,基层审计机关在部门预算执行审计过程中仍然存在诸多不完善之处。本文采用案例分析法,还原天津市南开区部门预算执行审计的全过程和审计结果,阐述了大数据联网审计在预算执行审计中应用过程,纵向对比南开区2018年与2019年部门预算执行全覆盖审计项目,横向对比南开区、红桥区、和平区的审计组织方式、审计结果等分析不同区县的共性问题,发现南开区部门预算执行全覆盖审计在审计覆盖范围、审计力量等方面存在不足,在一定程度上制约了南开区部门预算执行审计结果的运用,削弱了审计监督力度。最后笔者结合审计机关自身情况,从南开区实际情况入手,从创新审计组织方式、完善大数据构架、提高审计成果应用等方面提出解决对策,以弥补南开区部门预算执行全覆盖审计的缺陷和不足。同时,本文为其他地区基层审计机关提供一定参考和借鉴价值。更多还原

【Abstract】 Fiscal budget management,as the important core of government public management,is an important tool for macro-prediction,and budget execution audit is of great significance to improve the effectiveness of government public management and promote the virtuous and circular development of the fiscal budget.Budget execution audit is an indispensable and important part of government audit,with the rapid development of information technology,the traditional audit method can no longer meet the public’s expectations and requirements for budget audit.In order to achieve audit restructuring,it is particularly necessary to study budget execution audit in the context of big data.Big data networking as an important means of modern auditing,effectively improves the audit coverage and audit efficiency,and lays the foundation for achieving full coverage of audit performance in departmental budgets.However,there are still many imperfections in the auditing process of departmental budgets by the grassroots audit institutions.This thesis uses the method of case analysis to restore the entire process and audit results of the budget execution audit of Nankai.And explains the application process of big data audit in the budget execution audit of Nankai district.Perform a full coverage audit project of the vertical comparison of the two departmental budgets in2018 and 2019 in Nankai district,horizontally compare the methods and audit results of the three audit institutions in Nankai district,Hongqiao district and Heping district,analyze the common problems in different districts,and it is found that the full coverage audit of the budget execution of Nankai district has deficiencies in audit coverage and audit strength,which restricts the use of the audit results of the budget execution of the Nankai district to a certain extent and weakens the audit supervision.Finally,combined with the actual situation of the auditing agency,starting from the actual situation of Nankai,it is proposed to innovate the auditing agency,improve the big data framework,and improve the solution of the application of the audit results to make up for the defects and deficiencies,The ultimate goal is to solve the problem of performing full coverage audits in the budget of the N districts.And this thesis provides a certain reference and reference value for the grassroots audit institutions in other regions.更多还原