A Study On Government Auditing Performance

Man's pursuit of needs expands from private economy to public economy and public economy is what a government develops through its administration practices to satisfy man's needs, further, enhancement of government's administration quality relies on monitoring through auditing. The auditing system in China can be traced all the way back to its first presence early in Chou Dynasty and numerous changes and revisions in the course of evolution for over thousands of years, in fact, the system has been changed in response to the expansion of men's needs; furthermore, government auditing plays a crucial supervisory role that range from public policy to quality of administration.The present study first conducts literature review through research and inductive analysis on the government auditing literature in the past and conduct analysis on establishment, evolution, organizational structures, also their relations with performance. Also consults the system in advanced nations and analyzes the data with empirical verification and questionnaire survey and thus provides doubtful points for the interested parties to explore and improve, thus should be helpful for enhancing auditing performance and further sufficiently satisfying people's demands in allocation of public resources.Chapter â…  Introduction:Interprets the current significance of government auditing in financial activities and correlations between auditing administration 3-fold system; aims at establishing the current significance of Government Auditing and defining the role of auditing agencies in present society.Chapter â…¡ Literature Research of Government Auditing:On the basis of literatures about government audit theories and their evolutional contributions, and its correlations with socio-economical auditing performance and realizing the auditing performance created by government auditing system and both measures would make considerablecontributions to economic resources allocations. In recent years advanced nations have been pursuing that government auditing should appeal enhancement of efficiency and performance. All these literatures serve as the basis for the present study.Chapter â…¢ To study government auditing performance effect on Taiwan economy:To explore and analyze the role the government has in the entire economic structure of Taiwan, and to understand haw the government can stimulate economic development using fiscal policies and financial budgets. In the last few years, Taiwan has seen a significant number of businesses relocating to other countries; The island has also been it by major earthquakes SARS, mudflows and landslides, floods and other natural disasters, It has also hit the island in response, the government had set up special economic task teams and made changes to the auditing system to legally audit and promote faster and more efficient economic recovery from such disasters.At the same time, the study will analyze the various local government's auditing performance effect in the entire economic structure of Taiwan and also changes that were made to the auditing rules to further enhance the island's economic development.Chapter â…£ A View on Government Auditing in China - from establishment to evolution and timeline:Analyze the historic grounds of government in establishing auditing system and relations with political changes. Thus it will be positive in helping comprehend the processes and functions of auditing system in Taiwan region. In addition, also takes as reference the relations between organization and its performance in the government agencies of advanced nations, for how to improve government auditing and how to improve government auditing and how to promote auditing performance.Chapter â…¤ To study performance of implementation of government auditing through empirical proving by conducting data correlation analysis: Conduct empirical analyzes on overall technical efficiency, pure technical efficiency, scale efficiency and scale to returns of 23 auditing agencies in Taiwan region during the period from 1998 to 2002, in order to explore the performance of each individual agency.Chapter â…¥ Methods and Tools:A questionnaire survey is conducted by preparing a questionnaire covering 8 component facets consisting of 120 question items and distributing them to the competent accounting and auditing workers or other persons who work in auditing or involve or have contact with auditing, or interviewing them. The questionnaire results are then subjected to analysis on each item with Likert Attitude Scale of 5 Intervals, in order to realize the tendency of the results of questions and use it as reference for performance improvement.Chapter â…¦. Conclusion and Suggestions:Conclusion is made based on the results obtained in the present study and some suggestions are thus prepared to be presented to pertaining agencies for enhancing performance of auditing.