Our Country Started Research On Efficiency Audit

Effectiveness audit is the issue which has aroused general concern in Chinese audit both in theory and practice. In the late 1940s, national audit development has entered the stage which took effectiveness audit as the center, and effectiveness audit and finance audit compatible in developed countries. Recently, with the perfection of Chinese socialist market-oriented economy and the improvement of social economic order, the centre of audit work will necessarily shift from real and legal audit to effectiveness audit. Effectiveness audit is not only the centre issue of modern audit work, but also the important development solution of it. Therefore, it is a significant task to precisely locate the position of effectiveness audit, fully understand the current situation of effectiveness audit development, vigorously seek for the existing problems of effectiveness audit, and effectively carry on effectiveness audit for Chinese effectiveness audit development.In the current study, we explored the history of effectiveness audit development in foreign countries, as well as the meaning, the objects, the scope, the experiences, the characteristics, the initial success, the important changes, the three practical-stages, and the problems of Chinese effectiveness audit development such as its laws, systems, procedures, objects, methods and evaluation. Furthermore, we provided the countermeasures to the problems: understanding the scope and focal points of macro- and micro-effectiveness audit, strengthening laws, enhancing training personnel, improving systems construction, regulating procedures, being clear about purposes, improving research methods, formulating standards and so on.