Tongling The Study Of Effectiveness Auditing

Government performance auditing, also called "3E Audit" or "Benefit Audit", is the examination and evaluation regarding to economy, efficiency and effectiveness of audited units, in which government can audit the corporations about their using of resources in the process of their duties. In recent years, as the reform of financial constructions in China is on its way gradually, government's performing is gathering more and more attentions from the public. At the same time, performance auditing gets a lot of achievements not only in the academic field but also in the real world. However, as the result of delaying time in restoring China's audit standardization, the performance auditing is facing many difficulties nowadays. In this article, I would like to talk about some topics including the basic status quo of performance auditing, the practical effect of performance auditing, main difficulties and strategies of performance auditing, and the way to improve performance auditing in China.Government performance auditing, as the main audit mode in different countries, has already become an important symbol of audit vitality. Performance auditing can audit the finance using directly, being a rather effective way to standardize government management and improve government's financial benefits. As China's reform advances simultaneously nowadays, performance auditing will lead to a brighter future of modernization for China's government audit, making it catching up with the steps of the world effectively and rapidly. Public Accounts Committee makes the statement in "the Improvement Plan of Audit from 2008 to 2012":"Government is supposed to strengthen economic, efficient and effective influence when equipping financial fund and public resources, trying to improve government performance auditing in different ways…" Every auditing project will need to take performance auditing since 2012. Clearly, performance auditing is now a new way for government to audit the income & outcome, and it also has many practical benefits in improving government's audit, building a more economic government and creating a more harmonious society for citizens. With gradual reform in China, performance auditing will be the future direction of government audit. However, the reality of performance auditing is not as perfect as we thought. So in this article I would like to analyze current situation of government's performance auditing and try to learn from foreign countries in this field, finding a brighter future for the improvement of government's performance auditing in Tongling.