The Research Of Consummate Our Country Government Benefit Auditing

Presently, the government audit function has aroused the entire social widespread interest, in the audit office Li Jin hua auditor general's points out in 2003 national audit workshop report: The benefit audit is the higher level audit goal, is audits the work the development direction. Not only the audit must implement the authentic valid audit, must implement the benefit audit, in order to serves for the government macroscopic decision-making. At this point, how does Our country Government audit present situation, have which disparities with the advanced countries, which need has to consummate or the improvement question, is question which is worth studying? Therefore, regardless of the research exploration government benefit audit all has certain value in the theory in the practice. This article and so on many stratification planes analyzes the government benefit audit work from the theory and the case analysis, according to the government benefit audit present situation, as well as causes the present situation some reasons to carry on the analysis, strives for proposed some have the feasibility suggestion, provides some individual opinions for the impetus government benefit audit work.The present paper research uses this kind of kind of mentality: First is clear about the government benefit audit the concept, the characteristic and the category, to is entrusted with something the economical responsibility, the public financial theory, the new public management theory and so on certain theory bases carries on from government benefit audit external environment and intrinsic agent change dual angle analysis government benefit audit inevitability and function; Then through the case analysis angle beautiful both countries government benefit audit development, analyzes the main question which our country benefit audit at present also exists,finally rests on the existence the main question, puts forward individual proposal.The present paper mainly divides into six parts. First part of introduction research background and research significance. The second part introduced the government benefit audit related theory, is entrusted with something the economical responsibility theory, the Third part of introduction, model overseas government benefit audit. Fourth, five parts are this research cores, emphatically from government audit external environment, internal agent research government benefit audit inevitability and function; From the social environment, the political context,...