Research on Risk in Public Finance Budget Executive Audit;

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.