A Study On The Auditing Standard Of Government Performance Report Based On The Public Governance

New Public Management movement originated from Western countries in the 80's of 20th century contributed to the development of performance audit; In response to the financial crisis, my Government introduced a huge investment plan to increase people's performance audit information needs in the second half year of 2008.. In the face of ever-increasing information needs of performance auditing, the formulation and implementation of government performance audit report guidelines are of great historical significance.For the preparation and disclosure norms of Government Performance Audit Report, the paper regards public governance theory and the "immune system" theory as the theoretical basis, constructs Chinese report standard framework of government performance audit, proposes the quality elements of performance audit report, so as to try to standardize the government performance audit report preparation and disclosure behavior. In reviewing the existing research, this article first puts forward: the public governance theory which stress efficiency, the rule of law, accountability has been the basis theory for government audit, and the"immune system"theory has enriched the theoretical basis for performance audit; Second, drawes on the theory of civil audit expectations gap, investigates the situation of supply and demand on the current audit information, provides practical basis on developing the report standard of performance audit; Third, from the mature experience of foreign countries, analysis how the public governance theory impacts on the audit report standard reporting and the situation of the local governments practice in China. On this basis, we build Chinese report standard framework of government performance audit and propose the quality elements of performance audit report and their measurement problems.The article is divided into six parts, details as follows:Chapter 1: Introduction. Article about the research background, research purpose and meaning, text structure and research methods and innovation.Chapter 2: Literature Review. On the performance audit of the existing research literature should be straightened out.Chapter 3: In this paper, theoretical part of the Government Performance Audit Report set out guidelines for building the theoretical basis for public governance based on the theory of government performance audit expectations gap theory, the impact analysis of audit reports.Chapter 4: This part of the empirical tests, according to the audit expectations gap target based on the theory of supply and demand on government performance audit information conducted a questionnaire survey,Chapter 5: Audit Reporting Standards Analysis and Construction of part of the. Against our performance audit of government a big gap between the expectations of both supply and demand issues, the need for guidelines for development as an entry point to close the gap.Chapter 6: Conclusions, recommendations and research prospects.Innovations of this article is:First, the article based on the concept of public governance research on building the Report Standard of Government Performance Audit. The author believe that: public governance theory emphasised on efficiency, the rule of law, accountability is the theoretical basis for government audit. The nature of the audit ("theory of the immune system") Chinese Auditor-General Liu Jiayi put forward reflects the essence of the concept of public governance and enrich the theoretical basis of the performance audit.Second, in constructing the specific standard of government performance auditing report, I have conducted a questionnaire survey and empirical testing on the audit expectations gap on the supply and demand of information on carring out the current government performance auditing. And the survey is shown that there has a big expectation gap between the supply and demand in Chinese government performance audits. We should close the gap by the guidelines construction as the starting point.Third, when building government performance reporting standard, we present the performance audit reports should attach importance to the quality, and timely introduction of elements of performance standards for the quality of audit reports, and final goal is that we need to narrow the information on the user's reasonable expectations. Reference the requirements of the United States standards, the Chinese auditor may use the report quality elements of accurate, objective, complete, convincing, clear, concise, and timely when developing and writing the auditor's report as the subject permits.