Abstract: According to relevant law and drawing on the "quality threshold" and "3E system" of the UK Audit Commission, quality evaluation index can be classified to the general indicators that includes 3 stages (directing at preliminary, intermediate and later stages) of detailed indicators and performance indicator that encompasses economical, efficiency, effects. Hence, a relatively perfect index system of quality evaluation and auditing can be established as an evaluative tool for national budget to audit so as to strengthen the quality of public budget auditing and boost its implementation.