The Developmental Obstacle Analysis And The Study Of Countermeasures Of Our Government Performance Audit

The development of government performance audit is the objective requirement for economic development of our country, which indicates government audit has already developed into a brand-new stage.Government performance audit is the inherent requirement of our country audit innovation. This thesis plans to probe into questions, like difficult point and countermeasures about government performance audit, etc., in order to promote the building of the government performance audit system suitable for the Chinese actual conditions.After reviewing the theory of government performance audit, this thesis makes preliminary introduction about government performance audit theory, meaning and goal. Then, by analyzing the development of our government performance audit forerunner, Shenzhen audit bureau, this thesis anatomises the main obstacles of our government performance audit. Then, This thesis draws lessons from the successful experience of some countries' supreme auditing authority, such as Britain, India, Japan, etc.. Finally, this thesis puts forward the countermeasures of developing our government performance audit. The main achievements of this thesis are as follows:1. This thesis compares performance audit with financial audit,benefit audit, and expounds the concept of performance audit and audit range etc..2.By analyzing the performance audit of Shenzhen audit bureau,combining the national performance audit environment, this thesis posts the main obstacles of government performance audit,for example,the audit system,the audit law,the evaluation criterion of performance and audit talents etc..3.This thesis also analyzes the development trend of the government audit system of our country from the performance audit of the English government .Then from the development and characteristic of Indian performance audit, it draws the enlightenment to the development of our country performance audit. Finally, from the performance audit case of Japanese elementary school and middle school computer teaching project, it analyses the characteristic of Japanese performance audits for our country to draw lessons from.4.By summarizing above-mentioned analysis, this thesis puts forward our countermeasures combined the reality of our country to develop our performance audit,for example,strengthen audit department independence,consummate the audit law and regulations,construct the appraising system of government performance and improve auditor'quality etc..5.From the performance audit project of the construction project of sewagetreatment plant invested by government in 2003, this thesis probes into hwo to practice the performance audit.