The Research On Problem Of Chinese Government Performance Audit

Since seventies of the last century, after the rapid development of Performance Audit, formed a co-existence situation of Performance Audit and Financial Audit, Government Performance Audit needs to strong carry out. Moreover, China's Government Performance Audit carry out late, has not yet formed a complete set of theories, on the other hand, the use of financial resources of our government is uneconomical, inefficient, ineffective, therefore, in order to ensure financial resources use of economy, efficiency and effectiveness, our country should improve the Government Performance Auditing theory, and actively promote the practice of Government Performance Audit.The author divides this article into three chapters: Chapter 1 is the overview of Government Performance Audit, including the three basic theoretical issues of Government Performance Audit, the Government Internal Control and Government Performance Audit, issues of Responsible Government. The theory is the foundation of guiding practice and the base of carrying of Government Performance Audit, so the author first analyzes the three basic theoretical issues, including the meaning, objectives and functions of Government Performance Audit; Chapter 2 is carrying of domestic Government Performance Audit, not only the author overview the basic situation of carrying of domestic Government Performance Audit, but also analyze comprehensively promoting of China's Government Performance Audit and the use of statistic method in Government Performance Audit. On the comprehensively promoting of China's Government Performance Audit, the author not only analyze the necessity, feasibility, but also put forward to promote our Government Performance Audit recommendations. The necessity includes the need for transformation of government functions, the means of enhancing efficiency of financial funds; feasibility includes political environment, social environment, experience and theory; on the comprehensively promoting of China's Government Performance Audit, in this paper, the author puts forward four suggestions, including the improving of China's legal environment, improving of our country's social environment, the reforming of the Audit system and related policies, enhancing constructing ranks of Government Performance Audit, in every respect, the author also make specific proposals according to the actual situation of our country; Chapter 3 is the evaluation index system of China's Government Performance Audit, the author first analyzes the theoretical basis for evaluation of Government Performance Audit, as a theoretical guidance in this chapter, and then analyzes the principle of establishing a evaluation index system of China's Government Performance Audit, namely: Integrity and comprehensiveness, the principle of hierarchy, classification principle, the principle of combining quantitative and qualitative, based on Government Performance Audit of public works, the author states that the evaluation index system of Government Performance Audit of public works for the building of evaluation index system of Government Performance Audit and improvement of the theory.The creation of the article is: in combining of low-carbon economy theory, the author divides the evaluation index system of Government Performance Audit of public works into economical, efficient and effective surface, financial surface, public service surface, continued developing surface in drawing lessons from BSC, in order to specify evaluation index and operate easily.