Research On Improvement Direction Of Government Performance Audit Report

After 1990 s,the government performance audit has become more and more mature in some western countries,where have gradually formed the modern audit system which focuses on performance audit,and government performance audit also has risen from the institutional level to the legal level.In recent years,Shenzhen as the representative of many regions and cities in China has carried on the useful exploration and practice in the respect of government performance audit theory and practice.As the final result of the government performance audit,the value of the report is to provide valuable information for the needs of the people,to help them realize the value increment of the organization,the exercise of supervision and other purposes.Because the government performance audit in our country is still in the exploratory stage,it is not clear whether the report can meet the requirements of the users.In this paper,the supply and demand of the report information was taken as a starting point to research the improvement direction.By summarizing and analyzing the obtained sample of performance audit report,the paper summed up the current supply of performance audit report information.In order to obtain the demand of the performance audit report information,this paper made surveys on the two main requirements of the audit,the audited units and the public.After comparing the supply and demand of performance audit reports information,the paper reported the gap between them.Based on bridging the gap between supply and demand of report information,this paper discussed the improvement direction of the government performance audit report which took users as orientation.After providing the recommendations of improving performance audit report,this paper analyzed the further reasons of the gap and provided the avenue of realizing improving government performance audit report.