Research On Industrial And Commercial Bank Of China HuangHe Branch Performance Audit

Government Performance Audit has become the main form of national audit. At present, the performance audit of the U.S. Government Accountability Office has reached more than90%, the French Court of Audit, the performance audit account for67percent of all projects, the United Kingdom Audit Commission and the Auditor General of Canada Office performance audit are more than50%.In our country,"CNAO’s Development Planning for The Year of2008-2012Auditing" explicitly points out that we will comprehensively push forward performance auditing; promote the transformation of the pattern of economic development, improve the economy, efficiency, effectiveness on the collocation, usage and utilization of financial and public resources; propel and perfect the establishment of the government’s performance management system and accountability system, improve the government’s performance management level.The aim of the performance audit of commercial banks audit institutions and auditors in accordance with the provisions of national law and industry awareness of a common standard, the use of statistical analysis, research, results analysis and other methods of state-owned commercial banks in the performance of public responsibilities, manage, configure and use economic and social resources, economy, efficiency, effectiveness review, analyze, consider, evaluate, and promote economic and social comprehensive, coordinated and sustainable development.Rely on auditing experiences of the author, this article evaluates the performance of Huanghe branch of ICBC by the theory of performance auditing and intensively studies how to develop the performance auditing of Huanghe branch better, and put forward the targets, principles, measures and other suggestions, to evaluate the performance of enterprises in the round and objectively, and promote the enterprises to perfect their regime consecutive, and better develop their economic and social function.