Study On Mechanism Of Government Performance Auditing

The performance auditing has become the certain tendency for the government auditing system, and it is one of signs which measure the government auditing active or not. The performance auditing has been carried out widely in the world and has become a major part of the government audit system. Practices prove that it is important for promoting the governmental administration and improving the effectiveness of the public resources. Now with the development of our market economy and the necessity of the governmental affairs publication, the government performance auditing has become the focus of our society and has become one of hot topics of research on auditing theory recently, and it has made progress to some extent. But in general, the performance auditing is still at the beginning phase in our country. And it has been much far away from that in west developed countries where the performance auditing had been fully developed in many aspects. The uniform system has not set up whether in theory studying or in its practice. So now we should take active measures to promote the progress of the government performance greatly. In"National Auditing Office's Developing Program from 2006 to 2010"issued by CNAO, it says, the performance auditing would be promoted in an all-round way. It helps to transform the increasing methods of economy, increase the using performance of financial funds and the using efficiency and effectiveness of resources, build resource-economized and environment-harmony society; give free rein to the use of auditing supervision in macro management, lay stress on policy measure and structure, mechanism, system to find out questions and put forward advices and offer suggestions, promote reform deeply, strengthen macro management. Stick to"paying equal attention to two sides"in auditing contents and auditing method: stick to laying equal stress on the reality and legality of revenue and expenditure of finance and financial affairs and performance auditing, and the resources invested in performance will reach a half of all the auditing investment annually. Stick to pay equal attention to auditing and special auditing investigation, the accounts of special auditing investigate items carried on annually will reach a half of all the accounts of items.Under the above background, this paper takes the government performance auditing mechanism as research subject and orientation, it studies the government performance auditing from mechanisms. It lays stress on motive force mechanism, risk control mechanism, auditing information disclose mechanism and asking responsibility mechanism. These mechanisms are relative: the motive force mechanism is the beginning of the government performance auditing, the motive force of the government performance auditing is the public accountability, it demands high-quality auditing; the risk control mechanism is crucial to meet the demand of high-quality auditing; The auditing information disclose mechanism is mainly that auditing information is disclosed publicly, it promotes to make the auditing information transparent, it helps to be supervised by public; the asking responsibility mechanism stresses on that power and responsibility are rationally relative, strengthens the sense of responsibility, helps to solve the questions lying in the auditing conclusions, and ensures the promotion of the auditing quality in the future.The content of the paper is as followed:The first part of the paper contains the first chapter and the second chapter, it introduces the background of the topic selected and the research significance, it defines the conceptions relative to the government performance auditing, and it reviews the relative research documents at home and abroad.The second part of the paper contains the third chapter, the fourth chapter and the fifth chapter, it stresses on the research on the auditing mechanisms of the government performance auditing. It discusses the motive force mechanism, the risk control mechanism, the auditing information disclose mechanism and asking responsibility mechanism successively. The paper believes that the essential motive of the government performance auditing is public management accountability; the development of the new public management campaign, the demands to a rational distribution of resources, and the external un-economy constitute the demand motive of the government performance auditing; The supply motive of the government performance auditing is to extricate the government from its public management accountability; The external motive of the government performance auditing is to be in line with the development tendency of international auditing, help to develop international exchanges and co-operation; The internal motive of the government performance auditing is to meet to the transformation of the government function during the particular transformation period of our country economy, make up the defects and weakness of the government financial auditing in our country. The risk control mechanism is along with the course of the government performance auditing, the auditing risk of the government performance auditing is divided into the inherent risk and the risk from external environment, so the risk control mechanism is implied under the distinction between the two kinds of risks of the government performance auditing, in the different stage of the government performance auditing, the proper relative control measures are taken. The risk control mechanism is crucial to assure to high-quality of auditing work; The main form of auditing information disclosed mechanism is the auditing conclusion disclosed openly system, it is disclosed by the government auditing office, it is disclosed to the National People's Congress, the competent authorities of the unit of being audited, to public. The purpose of the auditing conclusion disclosed mechanism is to make the auditing conclusion transparent, receive the supervision of the public; in order to deal with the questions in the auditing conclusion disclosed, the asking responsibility mechanism would be enhanced. The asking responsibility mechanism of the government performance auditing is started by the National People's Congress. The main body of the asking responsibility mechanism is National People's Congress. The subjects of the asking responsibility are section with direct responsibility, section with indirect responsibility, section with joint responsibility. There are explicit asking responsibility range and certain asking responsibility program. The asking responsibility would assure to promote high-quality auditing work in the future.The third part of the paper is the sixth chapter, it contains the sum of the research conclusion of the paper.The innovations of this paper are as followed:1. Novel topic, close to the reality demand. In"National Auditing Office's Developing Program from 2006 to 2010"issued by CNAO, it says,"give free rein to the use of auditing supervision in macro management, lay stress on policy measure and structure, mechanism, system to find out questions and put forward advices and offer suggestions, promote reform deeply, strengthen macro management."The paper starts to research on the government performance auditing from the angle of mechanisms, it is close to the reality demand, the angle of the select topic is novel.2. The range of the research is comprehensive. The research on the government performance auditing contains the motive force mechanism, the risk control mechanism, the auditing conclusion disclosed mechanism and the asking responsibility mechanism, there are comprehensive. Each of these four mechanisms stresses on a side of the mechanisms of the government performance auditing, and they are relative of each other closely, they make up of an organic system.The defects of the paper are as followed:Because of the defect of the data collected and the limit of the research time, the research on the government performance auditing mechanisms only contains four sides: the motive force mechanism, the risk control mechanism, the auditing conclusion disclosed mechanism, and the asking responsibility mechanism. the paper cannot research on more sides in more range of the topic. That more, during the course of the research, it only explain from the general angle, the methods of research are simplistic, the micro-analyze research is poor, the depth of theory is not enough. Therefore, the paper needs to be further improved in the future.