Core Viewpoint - The Shandong Provincial Audit Office aims to enhance the efficiency of fiscal resources and implement more proactive fiscal policies through focused auditing efforts in 2026 [3]. Group 1: Fiscal Audit Focus - The Shandong audit authorities will concentrate on improving the effectiveness of transfer payment funds, optimizing expenditure structures, and enhancing the consistency of macro policy orientations [3]. - The audit will emphasize key areas such as expanding domestic demand, optimizing structures, stabilizing enterprises, and ensuring market stability, with a focus on the implementation of government bond policies [3]. Group 2: Performance and Efficiency - The audit will integrate performance concepts throughout the auditing process, focusing on comprehensive budget management, allocation of fiscal funds, and the consolidation of provincial transfer payment funds [4]. - The authorities will scrutinize whether budget arrangements are effectively concentrated on significant projects and whether fund usage meets policy objectives, addressing issues of fund idleness and inefficiency [4]. Group 3: Modern Fiscal System - The Shandong audit office will emphasize the supervision of fiscal management reforms, particularly zero-based budgeting and the establishment of expenditure standards [4]. - The aim is to identify systemic obstacles and weaknesses in reforms, providing targeted audit recommendations to promote a clearer and more efficient fiscal management system [4].