Budget violation is the “psoriasis” which could not be cured in the field of Chinese public finance. This article explores the reasons for the budget violation from two angles: budget environment and budget implementation audit. According to the research of central budget implementation audit, we found that higher financial adequacy will induce higher ratio of budget violation, a higher degree of public concern will restrain budget violation, and the head of department’s political power does not have influence on the budget violation, the budget implementation audit frequency and the degree of budget violation is negatively correlated. Therefore, it is imperative to optimize the preparation of the budget, improve budget disclosure and accelerate the full coverage of budget implementation audit.