An Analysis Is Of The Performance Audit Of The Basic Level Government In China: Plinght And Countermeasure

Nowadays performance audit is the mainstream of government auditing in the world, since 1983 China has established auditing system, so far, the Government Performance Audit has experienced three stages from pilot to explore until now to carry it out in large scale which can be described as remarkable results. In recent years, the audit theory and practice for the government sector performance audit conducted a series of related research, to a certain extent, promoting the development of our performance audit. But the extent of the audit in grass-roots level is still not balanced, they carry out effective audit according to their characteristics and the need, showing a certain degree of complexity lag and risk.The definition of performance audit is various in different countries around the world, but they are all carried out around the"three E". Combined with the special nature of our performance audit, the author is more inclined to performance auditing in the national audit institutions of government and its public sector, as well as their management, use and control of public resources, economy, efficiency and effectiveness of independent monitoring and evaluation activities. Economy, efficiency, effectiveness are the three basic elements of the performance audit and they are a whole organic.National audit office as a main body of performance audit has the general characteristics of public organization, therefore, the major factors affect the performance audit is in common with the general organization. The first is structure. we all know, our policy is a typical audit and supervision of administrative-type model, the dual leadership model makes the auditing organs audit the economy, efficiency, and effectiveness of the government work, under the leadership of the same level government's economy. The upper audit institutions'business leaders are often weakened by the same level government, with a direct impact on the quality of the performance audit work. The second is organizational structure. National audit agencies, social audit organizations and internal audit institution constitute the organizational system of audit. Judging from the current organizational system, the three formed a mutual link and non-subordination structure. Furthermore, there are no set of powers or responsibilities of internal audit in the organization of audit institutions in our country, which will certainly affect the effect of audit. The third is the law and regulations. At present, China has not yet issued unified national laws, regulations or guidelines relating to performance audit. Those having been promulgated local laws and regulations relate little to the content of performance audit, which makes the auditors find it's difficult to follow in the method, scope of and the specific procedures. The fourth is oriented model. The majority style of our performance audit carried out by all levels of government is the problem-oriented model. Fifth, for the evaluation indicators, performance auditing system is a performance audit of the evaluation criteria and are the yardstick of comparing and evaluateing. At present, China's performance audit standards were still in the state audit. The lack of Evaluation System create difficulties for the performance audit'evaluation conclusions. In essence, it is a "post-supervision" and serious to undermine the role played by the audit. The fifth is the quality of personnel. From the current knowledge structure of our country's grass-roots in audit institutions, the personnel are major in auditing, financing, accounting whose knowledge structures are single and interdisciplinary, multi-disciplinary talents are very few. The existing staff's operational quality of the performance audit can not meet the requirements.Performance audit is an essential kind of public responsibilities of resource management, which become more important with the development of economic and social. We break the current multiple difficulties in performance auditing at the grassroots level basing on the national experiences from other countries. First is the reform of management system. Starting with enhancing the independence of Government Auditing, the style of our government will change from Government Audit to Legislative Audit, and change the dual leadership to the vertical leadership, and enhance the independence of audit work. Second is an integrated of organizational structure. The sub-trial, trial and secondary co-trial should be implemented, establishing internal audit positions in audit institutions, giving full play to the supervision of the audit. Third is to formulate relevant laws and regulations to amend the "Audit Law" ,formulate of the "Government Performance Auditing Standards", introduce the "Government Performance Audit and Evaluation Guide", providing the legal environment in order to carry out the performance audit. Fourth is to build multi-audit model. The risk-oriented and problem-oriented model are both the important and optimal choice, which put equally emphasis on risk and prevention tips through the project from beginning to end, and strengthen the effect of implementation in audit. Fifth is the formulate of evaluation index system. As the object of performance audit was mainly microscopic and specific econimy activities, so when the primary audit institutions establish the index system, the specificity of primary performance audit and avaluation should be considered. And the qualitative evaluation and quantitative evaluation should be combined. Sixth is to optimize the team. We should resolve the constraints of human resource by making an inventory of stock and take-ism and so on through the entrance of the good talent customs.In a word, it is an arduous and systematic project to construct the audit system with Chinese characteristics. It is not overnight, need for in-depth study by specialists and scholars who provide a solid theoretical support and policy guidance and it also requires auditors in grass-roots to carry out practice, and provides a wealth of successful experiences and failure lessons to achieve the rapid development of government performance audit, which finally become systematic arrangements to promote all levels of government to improve the effectiveness of institutional.