The Study On The Government Performance Audit Program In Harbin

Government performance audit has become the focus of the government audit ofmany countries，which sets the trend of modern audit. Our country has adopted the auditsystem for29years. The emphasis of government audit has been the audit on financialrevenue and expenditure. With the development of economy and society and theimprovement of auditing, the CNAO has proposed clearly the implementation ofgovernment performance audit，and the government performance audit program work isimportant link. Therefore, research on the effective measures on the implementation ofgovernment performance audit program work has been the significant issue for thegovernment audit organs of China.This article proposes the measures on the development of government performanceaudit program work of Harbin from the perspective of promoting the development ofregional government performance audit program work. The government performance auditprogram work of Harbin is still at the stage of fumbling. This article uses the successfulexperience on government performance audit program home and abroad for reference. Itcarries out systematical research into the measures on government performance auditprogram work from the perspective of combining the theory and practice, which is ofpositive and realistic significance for promoting the implementation of governmentperformance audit program work of Harbin. This article first concludes experience throughcomparatively analyzing the practice of government performance audit program home andabroad. Second, problems exist in the government performance audit program work and thecauses thereof are analyzed. Then, it put forward government performance audit programdesign scheme and assess. Finally, consider the realistic circumstances of Harbin, themeasures are proposed on the following four perspectives—quickening the establishmentof government performance audit notion, strengthening the propaganda of governmentperformance audit, enhancing the planning and constructing of government performanceaudit program work, improving the quality of auditors.