Research On Performance Auditing Of Departmental Budget Execution

Performance auditing begins from the middle of 20th century, with the development of accountability theory and new public management theory. Performance auditing is carried out by almost all the countries around the world. Relatively late in getting started, performance auditing, though still in the exploration, is becoming an increasingly important part in China’s government auditing. Besides, since the Open and Reform, poverty-alleviation and rural areas development have become the focus of the Communist Party of China. Thus a comprehensive measure of supervision is in urgent need to promote the work of poverty-alleviation smoothly, to use poverty-alleviation fund efficiently and to assess poverty-alleviation performance, in which auditing plays a vital role. However, in recent studies on government performance auditing, most of them put their focus on theoretical analysis, only a few focus on case study, and even in those who do use case study, the research on the the Poverty Alleviation Office are rare. Therefore, the author chooses the PAO of A province as the subject of case study and analyses it by the order of auditing procedure with a trial discussion of the establish of performance evaluation system. From the case study, one can see that it is necessary and practicable to develop department budget enforcement auditing into performance auditing. With all those discussion, the author hopes to further advance the development of government performance auditing in our country.First of all, in the introduction part, this thesis deals with the background and meaning of this research and points out that this research owns not theoretical, but also realistic meaning. Then, in the second part, through literature review of researches on department budget enforcement auditing and performance auditing in home and abroad, the paper concludes that there is a popular belief that it is necessary to introduce performance auditing to department budget enforcement auditing. A lot of researchers have shared their successful experience. Besides, most researchers points out that we are still facing many problems and difficulties when developing department budget enforcement performance auditing, thus a further discussion is needed.In the third part, this thesis explains the necessary and significance of carrying out performance auditing in our government department based on accountability theory and new public management theory. Then it gives a brief introduction to the conceptions of department budget enforcement auditing and performance auditing. In the forth part, this essay chooses the Poverty Alleviation Office in A province as the subject of case study. In the first place, this essay deals with the status, duties and past auditing experience of Poverty Alleviation Office in A province. After analyzing, this thesis points out the focus of this auditing should be on the authenticity and legitimacy of project fund, and the economic, efficiency and effectiveness of poverty-alleviation projects. Then it analyses four procedures in performance auditing on POA of A province--auditing preparation, implementation, closure and following-up.Finally, it brings out existing problems in the process of auditing and points out that similar problems lies in the performance auditing on other departments, then the author gives advice accordingly.The author hopes that this thesis can contribute to the further development of performance auditing on department budget enforcement.