| The performance audit has become the certain tendency for the government audit system according to the widely carried out by western country.Applying performance audit or not is used to measure the efficiency of government auditing.In the Development Plan of Audit Work for Year 2008-2012,National Audit Office clearly indicates that "advancing a comprehensive performance audit",which also enhance the democratic consciousness.There're two aspects about the current situation of performance audit.On one hand,the role of performance audit still for trustee responsibility not for decision-making;on the other hand,as a result of implementation in China,performance audit is bound of a variety of external conditions.The environment of audit like audit system,the laws and regulations, human resources;auditing in the implementation process such as auditing methods, performance evaluation,the audit notice,the Accountability System.According to the analysis of the reason above,it put forwards the proposals:Improve the laws and regulations of performance audit,establish the authority and reduce risks;continue to reform the government system,to ensure performance audit independence;to strength audit organs'self-monitoring and performance management,improve the role and position of the government performance auditing it-self;building performance audit team to ensure the quality of performance audit;developing government performance auditing standards to guide the implementation;in the specific implementation process,take the budget in the government departments as the breakthrough point,flexibility in the use of audit methods and audit standards.To sum up,it is necessary to continuously not only improve the role and position of the government performance auditing it-self but also improve the conditions of the external audit so as to make good use of "performance audit" further into "with the reasonable use of the economy",promoted the comprehensive development. |
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