Study On The Model Of Performance Auditing In Government In China

We have not established a systematic and complete Performance Auditing theory system and the research achievement is not perfect. To some extent, it restricts the practice of Performance Auditing in Government and influenced the quality of it in China. Therefore, the research focuses on the model of Performance Auditing in Government of China as the research subject, and systematically probes into its theory. It plays a significant role both in practice and theory for promoting the function of auditing in government supervision.The research focuses on " How to operate Performance Auditing in Government?" It is divided into two main parts. The essay starts with limitation analysis of traditional auditing by comparing the performance auditing in developed countries, designs the models of Performance Auditing in Government with respects to audit contents, performance standards and organizational operation by integrating them into the audit environment with the features of China; and finally discusses the auditing techniques. Meanwhile, the research makes case studies to the research achievements.The innovations and the main achievements are as follows:(1) The subject of the research is the model problem of Performance Auditing in Government of China and it studies the problems form the following four points: audit contents, performance standards, techniques and organizational operation; (2) The research abandons the methods of using performance standards to define performance auditing contents (3E Auditing) in Western Performance Auditing theory; and adopts the viewpoint of system theory, analyzes the performance problems from such aspects which may cause performance problems as input-process-output-impact, proposes the concepts as Behavior Auditing(Input Auditing and Process Auditing) and Result Auditing(Output Auditing and Impact Auditing), and finally proposes relevant audit contents under the structure of relevant conceptions; (3) Apart from absorbing Western standards of "Effectiveness" and "Efficiency", it modifies the Western standards of "Justness", adds the standards of "Equity", "Responses" and "Transparency", and therefore establishes a complete performance standard system which is quite in line with Chinese practical circumstances; (4) The research sets up an organizational operation model of "Coordinate Audit" from three levels design theory , i.e. "system design", "structure design" and "operation design". It is different from our procedure research used in Performance Auditing in Government which emphasizes procedure problems.Besides, the research itself makes some innovations in research approach. It overcomes the limitations of traditional auditing study which emphasizes technological point, makes some efforts to analyze problems as a part of political procedure of Performance Auditing in Government.The research suggests that the National Audit Office take action in strategic audit project program, construction of audit standards and improvement of auditor's capacity.