A Study On Governmental Performance Auditing Based On Public Accountability Theory

Government performance audit(sGPA) appeared between the 1940s and 1950s as wholly new type audits. After more than half a century development, government performance audits have become the most dynamic area in the audits field. Today, government performance auditors play multiple active roles in the political, economic and social areas all around world. The history of government performance audits in People's Republic of China can be traced back to the 1980s. Because government performance audits play an important role in the economic and social development, the government pays more attentions to the performance audits. General Audits Office's"audit work plan from 2003 to 2007"clearly stresses that we should increase the work of performance audits year by year, trying to make the input of performance audits amount to half of the all input by 2007. The improvement of performance audits practice is seriously hindered by the lagging of theory researching in our country.In light of existing problems of the government performance audits study, the dissertation strives to answer and resolve several significant issues of the government performance audits theory and practice. After reviewing the public accountability literatures, the dissertation puts forward an analysis framework of public accountability and elaborates the public accountability thought in a broad sense. Based on the analysis framework, this part makes a study of logic relationship between the public accountability and government performance audits in lens of history and reality. The dissertation once more attempts to abstract and summarize the fruitful and colorful government performance audits, and strives to sum up several core propositions which underpin the government performance audits theory and practice. Then the dissertation makes a special effort to study the government internal control and performance evaluation criteria.The dissertation consists of five parts:Chapter One: Literature Review on Government Performance Audits...