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Academic Journal of Business & Management, 2022, 4(11); doi: 10.25236/AJBM.2022.041101.

Research on Speeding up Local Budget Execution Performance Audit-A Case Study of City S


Yi Zheng

Corresponding Author:
Yi Zheng

School of Management, Northwest University of Political Science and Law, Xi’an, China


Budget performance management and budget execution performance audit complement each other, and with the comprehensive layout of the budget performance management system, the layout of budget execution performance audit should also be accelerated. In addition, with the continued ravages of the New Crown Pneumonia epidemic and the strengthening of the trend of counter-globalization, China's basic strategy has shifted to expanding domestic demand, and the economic pressure on the government is enormous during the period of promoting sustained domestic economic growth. To alleviate this situation, it is extremely necessary to improve the efficiency and effectiveness of government budget funds use, so China must speed up the process of promoting the budget execution audit from truthfulness to effectiveness. This paper analyzes the current situation of budget performance management and budget execution performance audit in S city, and analyzes the unfavorable factors that may affect the overall layout of budget execution performance audit, including audit independence, performance evaluation index system, insufficient audit force, and proposes improvement suggestions accordingly.


Budget performance management; Budget execution audit; Performance audit

Cite This Paper

Yi Zheng. Research on Speeding up Local Budget Execution Performance Audit-A Case Study of City S. Academic Journal of Business & Management (2022) Vol. 4, Issue 11: 1-6. https://doi.org/10.25236/AJBM.2022.041101.


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