The Research Of China's Government Performance Audit Mode

The government has the responsibility to raise the efficiency and effectiveness of using public resource. With the growth of the law, the public's democratic consciousness and concept of law are becoming stronger. So the public raises the demand to build high efficient government constantly. At the same time, government needs to be estimated of the using of public resource by some dependent institution objectively. Therefore, performance audit came into being.At present, mordent audit has characteristic of including two forms:financial audit and performance audit. Performance audit has become the main mission of government auditor in many countries.In china,government performance audit still can't be executed in a large area.Our country government performance audit just started, the theorist and the auditor generally are strange to the government performance audit. Therefore, our country government performance audit takes the foreign countries' experience of performance audit as the foundation, the creation has the Chinese characteristic government performance audit. Based on the above, the article tries to make a pilot study and exploration on some matters of the Chinese system of government performance audit in order to provide some valuable preference for the actual development of government performance audit in China.There are five parts in this article. First, this article introduces background and significance, as well as topics of the contents of this article. Next, this article explains the definition of the government performance audit, and compares government performance audit with the financial audit, the economic efficiency audit and the economical responsibility audit. This article also expounds the reason of why the government performance audit has emerged by applying the theory of public accountability, the theory of public choice, the theory of system changing, the theory of social contract, the theory of the new public management and the people's sovereignty theory.Then, it introduces the recent system of government performance audit in English, Sweden and America,and obtains some enlightenment. Finally, this article has analyzed the mode of government performance audit in five sectors:standardizing, agency and the personnel, content, procedure, method of government performance audit. And according to the immune system which is advanced by Liu jia yi auditor, this article expands the audit content, improves the audit way, in the audit procedure has introduced audited in anticipation and the entire process track audit. But, this article only was proposed from the theory, in reality government performance audit has the problem and needs research and diligently in later.