The budget implementation audit is the most important work of audit office.

It is the main content during the processing of budget implementation audit and is also the institution background.

Government budget implementation audit focuses on the issues and problems in the implementa- tion of budget in order to normalize budget management systems,safeguard government funds,and to make it known to the Party Councils,governments and People s Congresses at different levels that how the budgets are implemented.

Budget audit work thus should make appropriate adaptation,such as widening audit targets,strengthening budget organization audit,detailing the audit of budget fund allocation,deepening the authenticity of budget operation audit,and fastening the construction of E-Audit project.

Research on Risk in Public Finance Budget Executive Audit;

Research of implementation of budget for scientific and precise management;

Through analysis of the present situation of budget establishment and budget implementation,countermeasures of budget implementation management are proposed and to perfect budget establishment quality.

The control on the process of budget implementation and the results of budget implementation are all accomplished through treasury concentrated payment.

However,there are certain problems affecting budget implementation.

The Studies on Supervision Mechanism Concerning Budget Execution by the Standing Committee of Local People Congress;

Then, it points out budget workout is the key for financial expenditure management, and budget execution is the link in restriction, and final accounts is comprehensive summing-up.

Budget helps to deepen the financial and taxation system reform, establish the perfect socialist market economy, thus provide the correct direction of carrying out budget execution and audit inspection for public financial and audit institutions.