A Theoretical And Practical Study On Government Performance Auditing

Government performance auditing is the historical necessity of the development of government auditing and the certain result of the development of governmental economic responsibility. Due to performance auditing reflects demand of epoch, government auditing department of many countries developed this auditing form actively. So far, performance auditing have become the focus and main task concerned by many government auditing departments of other countries, but the previous task was centered by financial auditing in our government auditing offices and only part content of performance auditing was referred to in some auditing projects. In recent years, our government audit offices began to pay attention to performance auditing. National audit office put forward to carry on performance auditing actively, enlarge weight of the performance auditing year by year. The resource put into performance auditing add up to half of the whole government audit force after 2007. From the above points, our government performance auditing will get fast development in recent years.But at present, the theoretical research of our government performance auditing lag behind the development of practice and the obvious manifestation are: the results of theoretical research lacked systematic function; the applied research ,such as auditing method, means and aims, weren't enough; the research objects always aimed to interests of enterprises and less to the research of the government department, etc. According to these problems, this thesis , after make deep analysis on the historical background and basis of essential cause produced by government performance auditing; combine the actual situation faced to our performance; put forward basic performance auditing theory fitted for the present auditing environment, guided by the theory, tried to explore some factual problems remaining solved by performance auditing: the problem of performance auditing method, risk-control problem and the problem of establishment and choice on performance auditing standard.According to research, after summarize and conclude the auditing findings made by different scholars home and abroad, this thesis, defined the subjective and objective scope of our government performance auditing; also discussed and analyzed the problem of purpose, function and content made by government performance auditing. In the main part, according to the feature of performance auditing, this thesis, divided the procedure again made by government performance auditing; put forward some common methods used in performance auditing; formed system control by performance auditing risk, and defined principles established and chosen by government performance auditing. The theoretical research and actual exploration of government performance auditing is an arduous task , which need support and participation of all works of life in society. This thesis, is to try my best to analyze and research sortie problem of government performance auditing and put forward my point of view, hoping offer some help for the developing government performance auditing in our country.