Reflections on improving the status of grass-roots audit work

County audit institutions are the most basic audit institutions in the country. Because the economic environment, law enforcement environment and management system they face are very different from those of higher audit institutions, and the situation among individuals is also very different, how to do a good job and improve their status is not only of great significance, but also a topic worth discussing. The author believes that county-level audit institutions must start from four aspects in order to make their work fruitful:

First, do a good job in budget execution audit and improve economic status.

Budget execution audit is the eternal theme of national audit, and county audit institutions should firmly grasp this theme. Audit institutions should strengthen the audit of finance, taxation, treasury and important budget execution units in the budget execution audit. Through the budget execution audit, we should not only expose the problems existing in the financial operation management at the same level, promote the democratization and transparency of financial management, make the financial budget more detailed and reasonable, and promote the government and financial departments at the same level to strictly implement the budget approved by the National People's Congress, but also expose the problems existing in the tax collection and management of tax departments, such as non-levy, illegal deferment, reduction, exemption and withdrawal, so as to improve the economic supervision position of the audit work. At the same time, the audit department should understand the proportion of government administrative costs in the whole financial budget through budget execution audit, analyze the efficiency of the use of financial funds, find unreasonable components in the financial budget preparation, reduce the excessive administrative costs of the government, make the government's money, especially various special funds, be used in the cutting edge, and promote the government at the same level to gradually build into a cheap government with clean and efficient administrative costs. Only by firmly grasping the bull's nose of budget execution audit and constantly providing constructive opinions and suggestions for the government at the same level to manage finance scientifically, reasonably and democratically can the audit work be integrated into the government's decision-making, make the audit work play a role in economic decision-making and improve its position in economic decision-making. Only when the status of economic supervision and economic decision-making is improved can the economic status of audit itself be improved.

Second, do a good job in economic responsibility audit and improve political status.

Economic responsibility refers to the responsibility that leading cadres should bear for the financial revenue and expenditure of their departments and units, the authenticity, legality and effectiveness of financial revenue and expenditure, and related economic activities during their tenure, including supervisor responsibility and direct responsibility. Economic responsibility audit is an audit system formed in the process of reform and opening up, and it is an important measure to strengthen the management and supervision of cadres and prevent and control corruption from the source. Grassroots audit institutions should not only review the financial revenue and expenditure of the responsible units, but also pay attention to the economic decision-making, the completion of economic responsibility objectives and tasks, internal management and the construction of a clean government. Through the economic responsibility audit, the audited unit can have an objective and fair audit evaluation, and the personnel department can get something that they can't get and can't understand but is very useful for the selection and appointment of cadres through the feedback of the audit report. Only in this way can economic responsibility audit play its real role. If the economic responsibility audit is done well, the auditing organ can better exercise the right to suggest the organization of personnel work, be good staff for the local party committees and governments to select and appoint talents and honest people, and make the audit work enjoy a higher political status in the work of the party committees and governments at the same level.

Third, do a good job in auditing special funds and investments to improve social status.

Special funds are special funds arranged by governments at all levels, which are related to social and economic development and the vital interests of ordinary people, and reflect the care and warmth of the party and the government. The efficient use of special funds is a powerful guarantee for strengthening the construction of grass-roots political power, rural infrastructure and educational facilities, and also an important material basis for promoting social security and solving the "three rural issues". In particular, poverty alleviation funds, social security funds, development funds, civil affairs funds, resettlement funds, subsidies for returning farmland to forests, and direct grain subsidies are used to improve rural infrastructure, improve farmers' production and living conditions and natural ecological environment, and help farmers and vulnerable groups solve their living difficulties. Therefore, it is the unshirkable responsibility of audit institutions at all levels to strengthen audit supervision over the management and use of special funds and safeguard the fundamental interests of the overwhelming majority of the people from the political perspective of Theory of Three Represents. County-level audit institutions should regard the audit of special funds as a very important task of audit institutions. Through the audit of special funds, the problems existing in the management and use of special funds, such as misappropriation, loss and waste, abuse of power for personal gain, false reporting and impersonator, were exposed, and handled in place in accordance with the Regulations on Penalties and Punishment for Financial Violations. Punishment should be handed over to the discipline inspection, public security and procuratorial departments in time to ensure that all kinds of special funds are earmarked. At the same time, county-level audit institutions should also pay attention to the efficiency of the use of special funds, and through the follow-up audit of special funds, understand whether the planned arrangement of various special funds is reasonable and whether it has played the expected role in promoting economic development and social progress. Through the audit of special funds, the constructive opinions of local audit institutions are put forward to governments at all levels, especially higher-level governments and financial departments, so as to promote the most reasonable arrangement and benefits of various special funds.

Investment audit is directly related to the safety and efficiency of national construction funds, and it is also a work that people are very concerned about, especially for some major construction projects related to the national economy and people's livelihood. Whether the audit supervision work is in place and effective will greatly affect the people's evaluation of the audit work. At the same time, due to the strong professionalism in the investment field, auditing has become the main way for most people to understand and supervise national construction projects. Therefore, county-level audit institutions should take investment audit as a major event related to the social status of audit institutions. Through the investment audit, the problems existing in the construction field, such as illegal subcontracting, overestimation, loss and waste, false engineering, tax evasion and so on, are exposed. At present, there are many difficulties in the investment audit of county-level audit institutions, such as insufficient audit strength and backward audit methods. Therefore, in practical work, county-level audit institutions should focus on solving three problems: first, when determining audit projects, they should highlight key points to prevent all aspects; The second is to introduce talents, openly recruit professionals for the society and enrich the audit team; Third, we should pay attention to improving audit methods and gradually carry out computer audit. Doing investment audit well can not only improve investment efficiency, reduce project cost and save construction funds, but also standardize investment management and curb corruption to a certain extent.

Only by doing a good job in auditing special funds and investments and earnestly fulfilling the duty of safeguarding the fundamental interests of the overwhelming majority of the people, can county-level audit institutions expand the social impact of audit work, establish an objective, fair and true social image of audit, and thus improve the social status of audit work.

Fourth, strengthen communication with functional departments and improve the status of law enforcement.

As we all know, the law enforcement means of audit institutions are different from discipline inspection, public security and procuratorial work, which means that the law enforcement means of audit departments are soft. Therefore, it is difficult to obtain evidence in many places and it is difficult to implement audit decisions. Therefore, audit institutions at all levels, especially county-level audit institutions, must strengthen communication and cooperation with law enforcement departments such as discipline inspection, public security, procuratorial work, finance and courts. When the clues of major cases are found and it is difficult to make progress due to the constraints of audit means, the case can be handed over to the discipline inspection or the public security and procuratorial organs for joint investigation to form an overall law enforcement force. When the audited entity refuses to implement the audit decision, it may require the financial department and the court to take measures such as withholding or compulsory execution from the financial allocation to ensure that the audit decision is put in place. At the same time, county-level audit institutions should also actively straighten out the relationship between audit and local party committees, governments and people's congresses. On the one hand, we should strive to complete the tasks assigned by local party committees, governments and people's congresses, effectively solve problems for local party committees, governments and people's congresses, and provide high-quality macro-decision-making services; On the other hand, we should take the initiative to report the audit situation to the local party committees, governments and people's congresses in a timely manner, listen to their opinions and opinions on the audit work, maximize the attention and support of leaders, reduce artificial administrative intervention, and create a good audit law enforcement environment. Only by strengthening communication with functional departments and actively striving for the attention and support of local party committees, governments and people's congresses can county-level audit institutions improve their law enforcement status.

In short, only by striving to improve the status of the above four aspects can county-level audit institutions carry out audit work normally and more effectively, so that audit work can play its due role in promoting economic development and social progress.