The Analysis On The Performance Audit Of Government

In the new period, the China s twelfth five-year plan has proposed scientificdevelopment as the theme,and the transformation of the mode of the development as themain,which also puts forward new requirments to our auditing.Then,the AuditCommision issues the planning,which embodies that we must strengthen thecombination of the Performance Audit Environmental Audit and Public AccountabilityAudit.In accordance with the requirments of scientific development and the objectivesand tasks of the five-year plan,which means the performance of our country s overalleconomy,society and ecology must be greatly enhanced.Therefore strengtheningPerformance Audit Environmental Audit and Public Accountablility Audit has notonly become an important strategic choice of our country,but also the choice of historyand reality. With the guide of the scientific development,we must strengthen thePerformance Audit,Environmental Audit and Public Accountablility Audit,and strive toachieve the requirments of innovation of Auditing theory,Auditing methods andmodes,and put forward a new idea of Government Performance Audit,EnvironmentalAudit and Public Accountablility Audit.At present, performance audit has become a main trend of the development of themodern government audit. With the development of society and economy,the contentsof performance audit has gradually developed from3E to5E,including economy,dfficiency, effectiveness, environmental protection and fairness. The environmental andfairness audit is the result of the research and practice with in-depth and expasion,whichhas the important meaning and great value of performance audit in makingbreakthrough in limiting the narrow scope of economic benefits.This article mainly uses the normative study methods and it is divided into sixparts.The first part is introduction and it introduces the background and significance ofthis study, relevant literature reviews, research methods and ideas, as well as basicframework of this paper.The second part provides an overview of the audit of government performanceaudit. It firstly defined performance audit and government performance audit, and thendiscusses the meaning, content and features of the government performance audit, and finally introduces the relevant theoretical basis.The third part summarizes the problems of government performance audit atpresent which performances in two areas: environmental audit and public accountabilityaudit; and then summarize the casual analysis of China s Government Performanceaudit which performances in five areas:lack of theoretical studies, lack of legalframework, institutional defects, unfit related system, lack of scientific methodologyand evaluation criteria.The fourth part provides an overview of the audit of American governmentperformance audit and British goverment performance audit, and presents the overseaexperience and implication for China.The fifth part puts forward the measures to improve the goverment performanceaudit, and it is divided into three aspects: Innovation of environmentalauditing,achievement of the environmental objectives of Goverment Performance Audit,Innovation on the public responsibility audit, improvement of fairness on the govermentperformance audit, Exploration on the combination of environmental audit, publicaccountability audit and performance audit.The last part is of the results of this study and research limitations.