Research On The Contribution To Performance Auditing In The Chinese Government

The government performance auditing has been playing more and more important role in the developed countries, and it has the same status as financial audit in the modern world. As the important part of audit supervises system, the government performance auditing has been the necessity, and been put more attention by the world. The audit law of China has been perfected in 2006, meanwhile the National Audit office of our country took the performance auditing as target this year. It is the very thing that auditors of China looking for, which help to the economy, efficiency and effectiveness of our government administrative operations. With the development of social and economy, the status and functions of the government has decreased in some area. On these conditions, performance audit stood on the historical stage of the government audit step by step. Therefore, this thesis plans to probe into questions, like difficult point and countermeasures about government performance audit, etc., in order to promote the building of the government performance audit system suitable for the Chinese actual conditions.Base on the above, the essay starts with the background and the meanings of this paper. And then reviewing the basic theory of government performance audit, this thesis makes comparing the concepts of the performance auditing in developed countries, clarifies its content, and summaries the characteristics of the government performance audit, such as universality, diversity etc. This thesis tries to review the past and present of government performance auditing questions as follows: the audit system, the audit law, audit goal and range,program, techniques and report by comparing the Chinese model of performance auditing with American and British. Then, by analyzing the development of our government performance auditing, this thesis anatomises the main obstacles of our government performance auditing. Finally, by drawing lessons from the successful experience of the American and British supreme auditing authority, this thesis puts forward the countermeasures of developing our government performance audit. It designs the models of Performance Auditing in Government with respects to audit contents, performance standards and organizational...