First, pay attention to the budget system audit. The new budget law clearly stipulates that "all government revenues and expenditures should be included in the budget", and "the budget includes general public budget, government fund budget, state-owned capital operation budget and social insurance fund budget". "Government fund budget, state-owned capital operation budget and social insurance fund budget should be connected with the general public budget". Therefore, the audit of financial budget implementation should focus on whether the budget system of the financial department is established and improved; Whether the government revenue and expenditure are all included in the budget and a full-scale budget is implemented; Whether the budgets are complete and independent, and are connected with the general public budget. Strengthening the audit supervision of the government's total financial revenue and expenditure into budget management is the basic prerequisite for solidly promoting the implementation of full-caliber budget management and establishing a modern financial system. Income is all-round, including not only taxes and fees, but also state-owned capital operating income and government fund income. Strengthen the audit of government revenue collection and management, promote the reform of tax policy system, and standardize the collection and payment of non-tax revenue; Expenditure should also cover all activities of the whole government. At the same time, we should continue to track and audit local government debt, pay attention to reflect and reveal new situations and new problems, and promote the implementation of the State Council's opinions on strengthening local government debt management. Second, pay attention to budget performance audit. In the new budget law, the idea of budget performance runs through every link from budget preparation, budget implementation to final accounts. Chapter VI requires governments at all levels, budget departments and units to evaluate the performance of budget implementation. At the same time, the new budget law adheres to the principle of diligence and thrift, and strictly controls the operating expenses of various departments and units and the capital construction expenditures such as buildings and halls. Governments, departments and units at all levels that build buildings and halls outside the budget or beyond the budget standard shall be ordered to make corrections, and the directly responsible person in charge and other directly responsible personnel shall be dismissed and dismissed. Therefore, the audit department should also pay attention to budget performance, and regard budget performance as one of the important contents of audit evaluation. It mainly depends on whether the budget departments and units conduct performance evaluation on the budget implementation, whether the performance evaluation system is sound and perfect, whether the evaluation method is feasible, and whether the performance evaluation results of last year's budget expenditure are regarded as one of the important basis for this year's budget preparation; Whether the principle of thrift has been implemented, and whether all departments and units have built buildings and halls outside the budget or beyond the budget standard. The third is to focus on government debt audit. The new budget law limits the subjects and ways of borrowing. The main body is the provincial government approved by the State Council, which only issues local government bonds and does not raise funds by other means. In other words, the Qixian People's Government and its subordinate departments shall not borrow debts in any way. The new budget law also clearly stipulates: "Unless otherwise stipulated by law, local governments and their subordinate departments shall not provide guarantees for the debts of any unit or individual in any way. When auditing government debts, audit departments should focus on whether the government and its subordinate departments borrow debts and provide guarantees for the debts of units or individuals; At the same time, we should also pay attention to the situation of debt resolution in previous years, see if we have formulated a debt resolution plan, whether to add invisible debt, analyze the government's solvency, predict the debt risk, and put forward reasonable suggestions for the government. The fourth is the implementation of the key audit system. First, pay attention to the implementation of the transfer payment system. The new budget law systematically expounds the financial transfer payment system. * * * Five clauses stipulate the design principles, system objectives, coverage, operation mechanism, preparation of transfer payment budget, and penalties for violating the transfer payment system. The audit department should focus on checking whether the relevant departments change the use of the special transfer payment funds of the higher-level government without authorization, focusing on checking whether the financial department will bring all revenues and expenditures into the centralized collection and payment management of the state treasury, and whether the budget departments and units will illegally transfer the budget funds into the financial special account or pay the financial funds from the zero-balance account to the bank account of the budget unit. Fifth, focus on auditing carry-over funds. Article 42 of the new budget law: "The funds carried forward from the previous year's budget of governments at all levels shall be used to carry forward the project expenditures of the next year; Carry-over funds that have not been used up for two consecutive years are managed as surplus funds. " "All departments and units of the budget of the last year and the balance of funds, should be implemented in accordance with the provisions of the financial department of the State Council. "The management of carry-over and surplus funds directly affects the efficiency of the use of financial funds. Audit institutions should intensify the audit of financial balance carry-over funds, focusing on the index system of financial departments and the projects listed by various financial departments, and see whether the carry-over funds from last year's budget are used for the next year's carry-over project expenditures. If the carried-over project is carried over for more than one year, whether to recover the total financial budget at the same level; Whether the carry-over project formed by the superior special transfer payment arrangement is implemented according to the specific provisions; For more than two years, whether to recover the funds shall be arranged by the general financial budget at the corresponding level in accordance with the provisions of the State Council and the Ministry of Finance on the management of the use of surplus funds; For departments with large scale of funds carried forward from perennial accumulated balances, whether the total budget of departmental financial allocation should be appropriately reduced when preparing the departmental budget for the next year. Sixth, pay attention to budget adjustment audit. Articles 68 and 72 of the new budget law strengthen the revenue and expenditure constraints of governments at all levels and the budget expenditure constraints of various departments and units, stipulating that "in budget implementation, governments at all levels shall generally not formulate new policies and measures to increase fiscal revenue or expenditure, nor shall they formulate policies and measures to reduce fiscal revenue." The budget expenditures of all departments and units shall be implemented in accordance with the budget subjects. Strictly control the adjustment of budget funds between different budget subjects, budget levels or projects. If it is really necessary to adjust the use, it shall be handled in accordance with the provisions of the financial department of the State Council. " Therefore, the audit department should pay attention to whether the government arbitrarily increases or decreases income and increases expenditure; If it is necessary to adjust the budget, whether to prepare a budget adjustment plan, whether to explain the reason, project and amount of the adjustment project, and how much the budget should be adjusted; Whether the budget expenditures of all departments and units are strictly implemented, and whether there are random transfers between different budget subjects and different projects.