Discussion On The Development Of Government Performance Audit In China

Government performance audit has performed since 1940s. It represents the future way of government audit. It spreads the meaning of economic responsibility. So, government audit is in the new phase including two forms: financial audit and performance audit. Performance audit has become the main missions of government auditor in many countries. But, in our country, government performance audit still can't be executed in a large area. The intention of this paper is to learn from others in order to drive our government audit turning from financial audit to performance audit.In this paper, the author compares the government performance audit with economic efficiency audit and management audit. Then she gives the definition of our country's government performance audit. She also talked about the auditor and the object of this audit. The auditors comprise three parts: the consultant, the government auditor and the CPA. But, nowadays, the main auditors of our government performance audit are still the government auditors. Other two are the reservists. After that, the author compares the circumstance of our country with that of America in order to find out the reasons why the government performance audit can't be performed well in our country. Though we have so many difficulties, we still have the expectancy to perform it. At last, the author studies the value standards of our government performance audit and designs a serious of value formulas. Though the value standards aren't mature, they are the basic scale to value our government performance. So, value standards are the most important part of this paper.