Sino-US Comparison Of Government Performance Audit

Government performance audit is an evaluation of government performance and accountability are important tools and means. As China's economic and social development to a new level and rising international status, and improve government performance, strengthening government responsibility at all levels, has become China's modernization construction of development goals and objective requirements of the rule of law. Government performance auditing with advanced international standards such as the United States still has a large gap, not commensurate with China's rising power status.This article is based on the macroeconomic perspective, by reading the relevant literature, and in the research of the Government performance auditing theory and practice on the basis of the existing theories of government performance auditing has been summarized. Path in technology, investment performance analysis and comparison of paper first Sino-US government audit work related to the case, and then summarizes the United States Government performance auditing experience, made between China and the major differences in terms of government performance auditing, Finally, from the perspective of improving government performance audit in China and analysis of China's "5E audit" problem, which put forward to solve the problems of government performance audit strategy.By China and the United States in comparative analysis of government performance auditing, this article came to the following conclusions:First, the United States Government performance auditing experience worthy of study in China, including the following aspects:1, complete legal system and system protection, auditing standard specification.2, United States Government performance audit of the strategic objective is very clear, reflecting the United States superpower status, as well as United States macro-strategic thinking of the Audit Commission.3, very broad areas of concern.4, United States scientific audit methods of higher audit organs, recommends more explicitly.5, United States the GAO (General Accounting Office,GAO) detached exercise authority independently and with openness and transparency.Second, there is a big difference between government investment performance audit. Includes the following aspects:1, in the determination of audit project, United States more strategic thinking and a global perspective.2, in setting Audit goals and methods, and so on, United States established by the audit authority audit objectives and content targeting stronger, audit scientific methods of higher goals of government performance audit in China is relatively unorganized, the scientific audit methods and means to be further enhanced.3, in the recommendations and results of the audit, United States audit report of audit organs in General will speak out. Performance audit report recommendations issued by the audit authority in China, more express the characteristics of principle or doctrine, audit report lack of interoperability, transparency is not enough.Third, the level of government performance audit in China must be commensurate with the status of a rising power of China. Measures include:1, China strategic thinking to change of government performance auditing, performance auditing perspective and targeted to a broader, more comprehensive.2, to speed up the traditional audit of financial revenue and expenditure of the national public investment into a true sense of government performance auditing, to effective supervision of people's livelihood projects, and enhance the Government's capacity to service the well-being and health of the population.3, to foster more international exposure, with different professional background and outstanding talents.