Research On The Transition Mode Of Government Performance Audit

At present, a complete theoretical system of government performance audit has not been established yet in China , and hence, to a certain extent, this has hampered the development of China's government performance audit in practice. Therefore, from the viewpoint of China's transition period, this dissertation focuses on the performance audit study in China more systematically and completely, meaning to promote the establishment and improvement of China's government performance audit supervision system. This work undoubtedly has a certain theoretical and practical significance.This dissertation includes nine parts, that is the introduction, the theoretical foundation, audit analysis, organizational models, implementation models, methodology models, audit results applying, case analysis and concluding. Firstly, this dissertation chooses "transition period" as the performance auditing research dimension, combines foreign advanced theory, method, practice and experience with China's current national conditions, and looks on the government performance audit as a system in a certain external environment. And then this dissertation makes the government performance audit external environment as a starting point for analysis of the government performance audit transition mode, and reach a conclusion of establishing China's own audit performance model and realizing the gradual change from financial audit to the performance audit. In a word, the research framework of performance audit model and China's economic and social "transition period" background is a theoretical innovation.Secondly, with application of Principal-agent theory, system theory, organization structure theory and etc, this dissertation builds china's performance audit transition mode, including performance audit organizational models, performance audit implementation models, performance audit methodology models, performance audit results applying models. Specifically speaking, on one hand, this dissertation proposes that China implement the "Audit Process Reengineering System" to meet the need to become public, responsible and democracy government, strengthen the input and output of audit process system, thereby improve the public transparency and the utilization of performance audit results, and change audit system "self-closed" cycle to be "open" cycle. On the other hand, this dissertation means to explore the performance audit methodologies system. Because specific technical methods alone can not solve the real problems of performance audits, this dissertation studies specific audit technical approach guided by innovative thinking method. In this sense, government performance auditing methods system includes two kinds: general methods and techniques. General approach is, in essence, the thinking method of audit staff. While the formation of techniques is mainly decided by the objective of performance audit, the expansion of auditees, the allocation and utilization of audit resources, and the work from which auditors carry out performance audit, all of which will make a difference in completing audit work with more efficiency and less risks to reach the performance audit goals.Linking theory with practice is the prominent characteristic of this dissertation. Lastly, through an audit case of a city park, this dissertation studies the application of performance audit transition mode. The result of audit illustrates that performance audit mode this dissertation brings forward can tackle the practical problem effectively and precisely.