Agricultural Development Bank Of Qingcheng City Branch Improvement Of Performance Audit

Performance auditing is a major form and development direction of our national auditing. "CNAO's Development Planning for The Year of 2008-2012 Auditing" explicitly points out that we will comprehensively push forward performance auditing; promote the transformation of the pattern of economic development, improve the economy, efficiency, effectiveness on the collocation, usage and utilization of financial and public resources; propel and perfect the establishment of the government's performance management system and accountability system, improve the government's performance management level.Performance auditing refers to auditing institutions and auditing personnel investigate, analyze, assess and evaluate audited units'performance of public responsibility, management, collocation, and the economy, efficiency, effectiveness in utilizing economic and social resources. By the manner of statistical analysis, investigation, results analysis and so on, according to the national legal regulations and common standard of people's recognition, in order to promote the realization of overall, balanced, continuous and effective development goals for economic society. Economy, efficiency, effectiveness are the three peculiarities of performance auditing.Rely on auditing experiences of the author, this article evaluates the performance of Agricultural Development Bank of Qingcheng city branch by the theory of performance auditing and intensively studies how to develop the performance auditing of Agricultural Development Bank of Qingcheng city branch better, and put forward the targets, principles, measures and other suggestions, to evaluate the performance of enterprises in the round and objectively, and promote the enterprises to perfect their regime consecutive, and better develop their economic and social function.