Researches On The Performance Audit Objective And Realization Mechanism Of NPO In China

Along with the rapid development of NPO, the public's requirements on the open and transparent system of NPO's information disclosure become more and more urgent. As a strong controlling action on exposing the information needed effectively, the NPO Performance Auditing also caused attentions from circles of theories and practice. However the situation is that the theory study and practice of Performance Auditing on NPO is still at the exploratory and discussing stage in our country.Making a deep study on the NPO Performance Auditing target is good for carrying on motivated auditing practice. For this purpose, the thesis analyses "auditing target", one of the theoretical factors of NPO Performance Auditing theories , and then try to set up the target system and its realization mechanism realizing of NPO performance auditing . We hope this will cause attentions and researches on NPO Performance Audit and perfect performance audit theoretical system as well as guide the fulfillment of NPO performance audit.This thesis consists of the following five chapters:Chapter one is the introduction. In this part, we mainly explained the writing reason and study background of this thesis, summarized the theoretical research achievements of scholars in and outside of China, and then defined the studying scope methods of studying of this question.Chapter two is mainly to explain the correlative theories of NPO performance auditing target. In this part,, we analyzed contents of some professional names such as NPO Performance Auditing and NPO Performance Auditing Target as well as its theoretical and practical value and influential factors. This Chapter aimed to supply a rather strong analyzing structure for the following parts.Chapter three and Chapter four are the main idea of this thesis. In Chapter three, we summarized firstly the present situation of NPO Performance Auditing Target, then try to using the idea of 5W1H (that means what, who, why, when, where and how) to consider the principles of setting up the target system. The main principles we should obey to is as following: marketing need orientation (to answering the question of who), auditing body orientation (to answering the question of why), hierarchical frame-works (to answering the question of how), operable and international convergence (to answering questions of when and where). According to these principles, we tried to set up a target system of NPO performance audit with the Responsibility as its ultimate aim, the Accountability as its general aim and Public Welfare, Transparency and Affectivity as its specific aims. Chapter Four mainly discussed the realization mechanisms of this target system, including NPO's accountability mechanism, perfect information disclosure mechanism, auditing body's independent assurance mechanism, Professional competence enhancement mechanism, improving audit norms mechanism and sound mechanism of audit report.Chapter five is the conclusion and suggestion. In this part, we summarize this thesis, point out the limitation and put forward some suggestions.The thesis enjoys two innovation points; one is constructing the target system of NPO Performance Auditing which maybe fit the unique characters of NPO of our country better. The other is that we made a preliminary study to the realization mechanism of this target system.