Study On Government Performance Audit Report

With an increasingly complex economic environment and emerging social problems, government performance audit report ushered in unprecedented opportunities and challenges. In an era full of hope, the Government Performance Audit Report as an important social supervision part of the community should meet the requirements of beneficial use of their knowledge, to play the role of government performance audit, efforts to achieve social supervision.Abroad, the Government Performance Audit Report matures. Although our country has begun to implement the Government Performance Audit Report, the audit report contains the content, how to improve the quality of government performance audit report, how to timely publication of government performance audit reports, there are still problems. Although the Audit Commission issued a performance audit report of the Government guidelines, to some extent regulate the Government Performance Audit Report, the overall view of the provisions of these documents are too principled, difficult to operate, largely prevented the Government Performance Audit Report work development.In this paper, standardize research, surveys and case studies the method of combining, both from the theoretical and practical point of view of government performance audit report detailed. Paper consists of four parts: First, comb the development of government performance audit report history, clarify the concept of government performance audit report, set up a relatively complete theoretical framework; Secondly, the performance audit report from the foreign government standard start, respectively, the United States, Britain and the World Organization of the relevant provisions of the audit were compared to find their advantages; again, based on the Government Performance Audit Report norms, through case studies and questionnaire survey look for my lack of government performance audit report; Finally, the existing problems, propose appropriate improvements and security measures to further improve the Government Performance Audit Report.The main innovation of this paper are: First, the unique perspective of theoretical research, this article from the report, the quality of reporting, the report published theoretical elements such as start and sort of government performance audit report of existing problems, on this basis that the Government Performance audit report improvements; second, to compare different countries and international organizations, government performance audit reports and standardized basis, using the survey questionnaire and case analysis, to collect the Government Performance Audit report of the situation first-hand information to improve the Government Performance Audit report.