Research On The Government Performance Audit Of Shanghai County Class

Along with the social advance and economic development, public expenditure in government in all levels significant increase,and the economic resources is self-contradict with need increasing sharply. The economy, efficiency, result of the government operation is paid attention to by the public. So the government performance audit developed gradually. As an importance part of the government performance audit, the government audit of the county class has become a kind of trend. The government performance audit of Shanghai county class is beyond the scientific performance audit requirements,although it has made a lot of progress.So this paper has important theoretical and practical significance.This paper analyses the government performance audit of Shanghai county class, points out the problem, and proposes the corresponding countermeasure . There are six chapters. Chapter One is the introduction, including the backgrounds, purpose and significance of the study, review of the literature, the method and content.Chapter Two is the basic issues of performance audit, the definition of performance auditing, and the theory of performance audit.Chapter Three introduces the history and the current practice of the government performance audit of Shanghai county class,including the combination of the major budget and the performance audit, investment project and the performance audit etc; Then, analyses the problems,including short of performance audit talents and items, inadequate understanding, less using performance audit method,and the performance evaluation index system and clear government performance auditing procedures and standards has not been formed. Finally,analyses the practical examples.in Shnaghai county class. Chapter Four introduces experience at home and abroad, including Canada and Hong Kong's performance audit and the enlightenment to our performance audit.Chapter Five promotes the countermeasure of the goverment performance audit of shanghai county class, including improving the quality of audit personnel, the effective integration of resources, promoting performance audit, outstanding performance audit target, deepening the audit content, improving the performance evaluation index system, diversifying the performance method,optimizing performance audit.Chapter Six is the conclusion.