A Study On The Evaluation System For Government Performance Audit

Financial performance audit was introduced to the field of government audit in the second half of the last century. This type of audit has become one of the major responsibilities by the governments of almost all developed countries, focusing on evaluating and supervising the economy, efficiency and results of public resources or public expenditure administered by government organs. It is also universally regarded as an effective and efficient weapon for controlling government expenditure and evaluating the government's economic accountability. In fact, the circle on the theory of auditing in China has long been researching on performance audit when auditing system was just established in China in early 1980s. Furthermore, in recent years, the Chinese government has been conducting certain performance audits in specific areas and sectors. Though basically matching principles in this field, the performance audit in China is still far from the absolutely independent performance audit in the West. A lot of problems need solution if the performance audit has to be implemented in a real sense in China. In today's economic globalization and upon the continuous development of China's economy and political transparency, the government performance audit has become a precondition for the economic development. Based on analyzing on the present situations of performance audit in China, this paper compares has introduced practice and latest approaches from overseas performance auditing and has given instructive suggestions and concepts for the undertaking in China.The article begins with the origin of government performance audit. It studies on the foundation for China's performance audit on the basis of the origin of overseas performance audit, from a political and economic point of view. Considering the existing theories and experience by China's implementing performance audit, the article analyzes on the necessity and feasibility on performance audit in China.To learn from the rich experience on performance audit by developed countries and regions abroad, the this paper also introduces relatively more mature performance audit systems from Europe and America and makes comprehensive analysis on the development of performance audit under the existing system in China by comparing...