On The Government Performance Audit

With the development of social and economy, the status and functions of the government has decreased in some areas, and on the other hand has increased in some other areas. As the national public expenditure has been raised increasingly and the conflict between economic resources and demand has been severe day after day, people more and more concerned about how the economy, efficiency and effectiveness of the government administrative operations and put more and more pressure on the government. On these conditions, performance audit stood on the historical stage of the government audit step by step.As the important part of audit supervise system, the government performance audit has been the necessity, and been put more attention by the world.Although our government audit has made great development, as a comprehensive economic supervise on high levels, our government audit still has great difference with the developed countries. It is mostly represented at the relative lagging on the government performance audit. Moreover, whether in theory or practice, our government performance audit is far behind with the real one.Base on the above, this thesis tries to review the past, present and future of our government performance audit from a new visual angle. It mainly discusses some questions as follows: introduces the origin of the government performance audit and the development at the western countries, regarding of our facts discusses the meaning, content, the relations of the three factors of the government performance audit and so on. By analyzing the situation of our country, analyses the necessity and probability of the government performance audit practicing in our country. Clarifies the difficulties we will confront and puts forward some advices aiming at the conditions and problems of our government performance audit. At last makes the prospects of our government performance audit.Hope this thesis can make some contributes to the research of our government performance audit.