The Government's Performance Auditing And Its Measurement Standards

Since 2003 when Auditing Administration of China published the "five-year-plan"(that is ),the Performance Auditing has attracted more and more people to concern it .At the same time ,the " five-year-plan" is the sign of that our country would begin to enlarge the scope of the Performance Auditing.Government's Performance Auditing is the advanced stage of the government's auditing .This form of auditing usually use the special ways of auditing and works on the basis of fixed standards of auditing in order to value the public policies .plans ,items and the departments of government .Through this kind of valuation ,we can make out whether our government and its subordinate organizations work in accordance with the principle of economy ,efficiency and effectiveness .Then ,our auditors can give some advice to these departments .Many foreign governments have put the Performance Auditing into practice for years ,but our country has just started this program for very short period .The "five-year-plan" require that :in the future ,we should implement the policy that financing auditing and the Performance Auditing will both play important role .And we will increase the percentage of performance auditing year by year .Before 2007 ,the resources consumed by performance auditing should reach to about 50% of all the auditing resources .So ,how to launch the performance auditing effectively has become the hot topic whether in the field of theory or in the practice circle .Hitherto,the theory and the practice circle of our country have explored Performance Auditing actively .For example ,we have a united knowledge about the fundamental conception and the scope of performance auditing .But, because of many reasons ,such as the macroscopical policy ,the reform of system ,etc ,our performance auditing can not plays adequate role for being short of proper value standards .In order to assure the quality of performance auditing ,we should establish not only theobject of specified and clear auditing object ,but also a complete and proper standards of performance.In this article ,1 try to study the value standards of government's performance on the basis of the analysis about the government's performance auditing .