The Construction Of The Government Expenditure Performance Audit System

As the reform of the government public expenditure is getting faster and the public consciousness is gradually awakening, the effectiveness of the government public expenditure is being paid increasing attention, the traditional ways of audit will not adapt themselves to the economic development of our country and neither will it meet the needs of the public. What's more, the lack of a systematic and practical auditing system in our government performance audit makes its development quite difficult. Accordingly, the present paper is making great efforts to put forward the targets and principles as to how to construct the performance audit system of the government public expenditure by expatiating its necessity and feasibility. It puts great emphasis on the entire process of audit as well as all-directional evaluation. Most important of all, it imposes creatively the opinion that it is quite necessary to give the whole audit account a complete quality control. In addition, with the enlightenment from the experience of the government performance audit in some other countries, and with the help of its practical application in China, the paper attempts to construct the performance audit system in our country from different perspectives, such as audit targets, contents, procedures, approaches, evaluation index and standards as well, with the expectation to lead and motivate the construction of the government performance audit system in our country.