Audit of budget implementation is a primary job of financial audit, which, in turn, is the eternal theme of the national audit department.

预算执行审计是财政审计的主要内容，而财政审计是国家审计机关永恒的主题。

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Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.

第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。

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Therefore, new ideas should be encouraged in the work of the county audit departments over the implementation of financial budget at the same level.

为此，需要进一步探索县级审计机关深化同级财政预算执行情况审计的新的思路。

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