A Comparative Study Of Performance Audit On "BRICs"

After U.S. economist Jim. O'Neill first proposed the "BRICs" in 2001. Brazil, Russia, India and China, is considered to be the world's economic developing countries have good prospects and been cause for concern. From economic indicators to the people's livelihood, These four countries have been in the eyes of everyone. In recent years, the "BRICs" of mutual cooperation and exchanges occur frequently, Academics on the "BRICs" research are increasing.At present, China is in a critical period of economic transition, Economic system reform should be accompanied by other corresponding aspects of following-up, the reform of audit system is also very important. During this period, China needs to pay attention to the economy, efficiency and effectiveness ,so performance audit will be put on the agenda. Audit office 2003-2007,2006-2010,2008-2012 development plan of the audit are made on the implementation of performance audit requirements. In particular the 2008-2012 development plan requires by 2012, the all of annual audits should be carried out performance audit. But so far, the implementation does not seem to meet people's expectations.To help the implementation of performance audit system, and promote the reform of economic system, Learn about the experiences of other countries is necessary. In the "BRICs", Audit system in Brazil and India are more perfect than others, the development and implementation of the performance audit system are perfect, have a performance audit system. India's performance audit developing history is the longest, which is developed and improved in India's own economic development , Currently India is implementing a new performance audit. Brazil's performance audit is mainly a high degree of international standards, The main reference in the development of international performance auditing standards . Russia's performance audit also at the stage of exploration, the main mode of implementing the performance audit is to establish a benchmark to guide the performance audit work.This article detailed the "BRICs" performance audit system in-depth, discarded with China's national conditions, On this basis, promote the recommendations in the institutional level and technical level to propose the reform of our performannce audit, the institutional level:(1)To accelerate the financial, administrative reform, lay the foundation for the implementation of performance audit,(2)Speed up the reform of the government audit system,and enhance the independence of audit institutions;the technical level:(1)Rich the connotation of performance audit with the situation of our country, (2)Put out the guideline of the performance audit,come out of the error of the compliance audit,(3)The topic of the perfoumance audit should focus on the people's livelihood and governace, (4)Pay attention to the role of the same time audit of the performance audit.