Mechanism Of Performance Audit And Countermeasure

The Performance audit of Government has gradually becomes the main contents of national government audit,account for more than 50%of the annual audit planning workload in State Audit Office.Chinese Performance audit developed and started lately,the objective condition of national political,economic and legal environment play key role in the influence of performance audit,in particular,Chinese government has carried out long-term financial audit on performance audit,thinking inertia direct impact on the auditor's implementation to the performance audit,especially lacking the research of Mechanism of Performance Audit in operating aspect,this influence the coordination of performance audit and function also it hinder the healthy development of Government's Performance Audits.Therefore,this article set out from the mechanism of performance audit;integrate the agricultural development projects of loans from the world bank,the norms and standard of performance audit were discussed in order to eliminate the influence caused by the coordination between all the elements of the performance audit in performance audit practice;in order to ensure the maximized income of performance audit and in order to guarantee the performance audit play the key role in fast and well economic society.Therefore,this article theoretically analyze and summarize the implementation mechanism of performance audit and provide guide and reference for performance auditng practice in accordance with the reality in Chinese enterprises.Based on the economic research of mechanism of performance audit we recognize it consist of "Result element Behavior element and Standard element",and analyze relation and working principle,interior and exterior influential factor,and put forword that "Result element is core element of it.At the same time,we analyze decision thought of auditor by means of Prospect Theory,concluding that auditors choose improving quality or accepting risk of performance audit.This paper based on economic "Reason of Procedure",through the research of every elements on performance audit mechanism,integrated the agricultural development projects of loans from the world banks has proposed on the condition to ensure the performance audits procedure norms and standards the performance audit results can be guaranteed,introduced the risk to performance audit operation and established the mode of "Decision - Risk -Achievement ".Meanwhile integrated the actual agricultural development projects with loans from the world banks this paper clarified the working principle to the mode on performance audit operation flow of "Decisions - Risking - Achievement".This article proceeds with reality,aimed at the plan implementation and control problem in the process of performance audit studies how to achieve the effective control to the process of plan implementations on performance audits,in accordance with the actual situation of implementations on performance audit's plan,to arrange and use the audit resource reasonable, to put forword seven suggestion about the task distribution,allocation of resources,schedule, cost consume etc scientific and effective.At the same time,we study Reports and public announcement of performance auditing result to put forth advice about achieving it.Through the performance audit case of agricultural development projects with loans from the world bank this article from economics angle exposed the relationship between target selections in the course of performance audit and performance audit functions,explained in theory to the target selections in the course of performance audit in order to locate the scientific target in the process of performance audit while put forward how to realize the method and route of choosing objectives.