Nanjing Audit University, located in Nanjing, Jiangsu Province, is one of the birthplaces of auditing higher education in China. It is a university jointly established by the Ministry of Education, the Ministry of Finance, the National Audit Office and the People's Government of Jiangsu Province. He was selected as the contractor of China government audit scholarship and the contractor of foreign aid degree education of the Ministry of Commerce, and was certified as the only "internal audit education partner" in China by the International Association of Internal Auditors (IIA). It is a financial college with audit as its brand, and the disciplines of management, law, engineering, literature and science support each other and develop together.

Budget, also known as recurrent budget or general calculation, is a budget prepared by the government to meet the needs of national recurrent expenditure. Its expenditure is used for culture, education, administration and national defense, and its main source of income is tax. Budget is an integral part of double-entry budget. Sometimes it also refers to the funds invested by enterprises or institutions to pay for administrative management, research and development projects, etc. , listed as enterprise management expenses or management expenses.