Government Performance Audit Study

The performance auditing has become the certain tendency for the government auditing system. The performance auditing has been carried out widely in the world and has become a major part of the government auditing system. Practices prove that it is important for promoting the governmental administration and improving the effectiveness of the public resources. Now with the development of our market economy and the necessity of the governmental affairs publication, the government performance auditing has become the focus of our society and it has made progress to some extent. But in general, the performance auditing is still at the beginning phase in our country. And it has been much far away from that in countries where the performance auditing had been fully developed in many aspects. The uniform system has not set up whether in theory studying or in its practice. So now we should take measures to solve the difficulties faced with to promote the progress of the government performance auditing. In this chapter, the definition and the evolution of the performance is stated firstly. Then the necessity and the feasibility of the performance auditing in our country are illustrated. At last I came up with a few pieces of advice through analyzing the problems in our performance auditing, with the anticipation of providing some guidance for its further development in our country.