ANBOUND research team holds that a dynamic and normalized audit mechanism by National Audit Office will be well preparing for a full-scale budget management. The basis for a full-scale budget management will be founded after clarifying the base number of four budget accounts (i.e. public budget, governmental fund budget, state owned capital management budget, and social security budget). The Budget Law, which is currently undergoing a fourth examination, will regulate the management of full-scale budget. Only by forming a series of normalized mechanism, can the construction of a modern financial system be promoted and a modern state governance system be forged.