The procuratorial standard of fund budget and final accounts management refers to the reference standard or guide formulated when managing and reviewing fund budget and final accounts. These standards aim to ensure that the budget and final accounts of the fund meet the requirements of laws and regulations, and ensure that the use of the fund is compliant, transparent and effective.

Specifically, the procuratorial standards of fund budget and final accounts management can include the following aspects:

1. Compliance with laws and regulations: The preparation, implementation and submission of budgets and final accounts must comply with relevant laws and regulations, including financial regulations and fund management regulations.

2. Compliance in the use of funds: the budget and final accounts of funds must be legal and compliant, and funds shall be spent according to the prescribed purposes and procedures, and funds shall not be misappropriated, abused or wasted in violation of regulations.

3. Accuracy of financial report: The financial report of the budget and final accounts must truly and accurately reflect the income and expenditure and financial status of the fund.

4. Scientific and rational decision-making: The formulation of the budget and final accounts must have a scientific and reasonable basis, fully consider the needs and objectives of the fund, and rationally allocate resources.

5. Audit and supervision mechanism: The implementation of the budget and final accounts needs to establish a corresponding audit and supervision mechanism to ensure the supervision and evaluation of the use of funds and to find and correct problems in time.

These management inspection standards aim at improving the standardization, transparency and efficiency of fund management and protecting the safety and effectiveness of funds. Different institutions and countries may formulate and implement their own prosecutorial standards.