The Research On Process Reengineering Of The Government Performance Audit In China

In recent years, with the scope of public economic responsibility which committed by the government has expanded and the public's awareness of democracy has grown gradually, the people as the owner of public resources not only require a real and legal economic activity, but also propose a higher demand to its economy, efficiency and effectiveness, which has made the modern audit function expand constantly, government audit has changed from traditional financial audit to performance audit gradually. Now performance audit has become the most important part of government audit in many countries, even the degree of importance and application to performance audit in a country or region has become the one of important sign which used to measure its level of audit development.In China, The"2008 to 2012 plan of the audit development"issued by the Audit Commission recently proposed that in the next five years, the main task of the audit is to promote performance audit comprehensively and improve the economy, efficiency and effectiveness of the funds and public resources using. Clearly, the performance audit is the development direction of the government audit in China, also is an important way to connect China's government audit to the world.Audit is completed through the specific process, if want to improve the competitiveness of the audit, there must be an efficient and practical process, so, the most important research should be that how to reengineer government performance audit process according to changes in economic environment.To meet the needs of the modern audit, Auditor General Liu Jiayi put forward that audit is an"immune system"used to protect operation of national economic society. This new scientific view is extracted from modern audit practice; it will undoubtedly affect the audit theory and practice for a long period, and point out the direction of government performance for the future.In this dissertation, the author researched it by both specific study and case analysis method. The idea is: First of all, pointing out the limitations existed in government performance audit process in China through reviewing domestic and foreign government performance audit process, and combining with audit practice to promote the development direction of the government performance audit in China; Secondly, expositing the theoretical basis for government performance audit process reengineering comprehensively by analyzing the meaning of the audit"immune system"and studying the audit function based on the view of"immune system"deeply. Thirdly, under the guidance of"immune system", combining the process reengineering theory, the entire performance audit process is divided into before during and after three stages, and reengineers them respectively, then, analyzes the characteristics of the performance audit process reengineered; Finally, through a case to verifies the applicability and advantages of the performance audit process reengineered which is based on the"immune system"theory.