A Research On Government Performance Audit

The performance audit is the primary duty of various countries'national auditing body in the world. However, it develops slowly in our country and many auditing institutions nationwide feel lack of impetuses. What's the reason? In this article, the author makes a thorough exploration into the mechanism of government performance audit by setting up an impetuses model.Through making the demonstrational analysis of the impetuses and restricts, the author comes to a conclusion that demands of performance audit from the outside become obvious and strong gradually these years, but that it is still too early to comprehensively develop government performance audit, because the government public administration horizontal, the public financial system, the common fund achievement appraisals mechanism, authority restriction mechanism, democratic and legal environment exists many problems. On this basis, the author puts forward some suggestions of strengthening the public financial construction, establishing multilayer expenditure achievement appraisal system, proceeding government performance audit gradually , and strengthening the national auditing institutions'own construction.