The Study On Government Performance Audit Of China

The government performance audit started in 1940's, and has been rapidly developing after the 70's, which has made the government audit enter into the modern audit development phase where the performance audit is the center and coexists with the financial audit. Facing the macro-environment in which the government performance audit has become the focal and attention point and the primary work content, along with more thorough reform and reconstructing of our country's political and economical system and further development of national economy, the needs for building and developing government performance audit are also becoming increasingly intense day by day. The Audit Office proposed that the performance audit should be actively developed, so by year 2007 the performance audit work force and load assigned will approximately be half of the total government audit work. However, the present situation of our country is, on the one hand that there has been a longstanding situation of non-economical usage of the government money, low efficiency, and poor results;on the other hand, the government performance audit theory and research is incomplete, and the practices and experiences are not sufficient. Under such a background, the author chooses the government performance audit theory, application, and practice research as her graduation thesis research direction, and the goal is to make the theory system comprehensive to guide practice and to ensure the financial fund is being used continuously and increasingly more economically, efficiently, and results-focused.Based upon the thorough analysis on the theoretical foundation and cause that reasons the government performance audit, in the first place the article standardizes and formalizes the naming and application of our country's government performance audit, and defines the concept of the performance audit to benefit and help exchanging domestic and foreign theories and exploration of the practices.Through the systematic elaboration and exposition of the goal, scope, object, procedure, technique and methodology, audit reporting, and other essential factors of the government performance audit, the article preliminarily establishes the basic theoretical framework of the government performance audit that is suitable to the current situation and environment of our country by drawing lessons from the theoretical research results and practice experiences of the countries with advanced government performance audit and combining with the real and practical situation which our country's performance audit development is facing.At present the theorists and practices of the country are universally paying close attention to the question of measurement standards of the government performance audit;and on the issue the author presents her own viewpoint: it is unrealistic to establish a completely unified and single measurement standards of the government performance audit, so audit personnels, based upon the individual index and norm systems built by various public organizations of the government for measuring and appraising their own performance and achievement, should fully examine and inspect the rationality and applicability of these target and norms and use them for references.By discussing and elaborating the primary methods of audit quality control and combining with the quality control of audit processes and procedures, the article constructs an auditing quality control system to safeguard the quality of performance audits and establish the authority of performance audits and reduce audit risks.Through the case study and analyses as well as reviewing the practices and processes of the country's performance audit, the article points out the constraints that obstacle the development of the current government performance audit and proposes author's suggestions and solutions to the development situation and existing problems the country's government performance audit is presently having.The theoretical and fundamental research and practice exploration of the government performance audit are an arduous task, and the work needs the support and participation and involvement from all aspects of the society and various organizations.