LUO Chunhua ,HU Zhimiao , LU Jinjing
This study analyzes the central government budget execution audit rectification reports for the years 2021 to 2023, from the perspective of collaborative governance. Based on the SFIC model, it systematically investigates the pathways to enhance both audit rectification and budget execution performance. The findings reveal that, while significant progress has been made in establishing a multi-dimensional collaborative supervision mechanism and advancing governance logic, several key challenges persist. These include structural flaws in institutional design, inefficient information and feedback channels, the absence of a shared responsibility mechanism, and the breakdown of vertical collaboration transmission. To address these challenges, the study proposes a solution based on the dynamic cyclical logic of the SFIC model. It outlines a four-pronged approach to improving collaborative governance: activating initial conditions, strengthening multi-dimensional catalytic leadership, innovating institutional design, and streamlining collaborative processes. This framework offers actionable recommendations for enhancing the systemic collaborative governance of budget performance improvement within the context of audit rectification.