Research On Building The Chinese System Of Government Performance Audit

Government performance audit has performed since 1 940s. It represents the futureway of government audit. It spreads the meaning of economic responsibility. Sogovernment audit is in the new phase including two forms: financial audit andperformance audit. Performance audit has become the main mission of governmentauditor in many countries. But,in China government performance audit still can't beexecuted in a large area. The intention of this paper is to learn from others in order todrive our government audit turning from financial audit to performance audit.In this paper, compare with the definitions of other countries' governmentperformance audit, the author gives the definition of our country's governmentperformance audit. Then she compares the government performance audit witheconomic efficiency audit, financial audit and management audit. By introducingforeign countries' implementation experience of performance audit,this paper maderesearch on the existing problems and the improvement programs in the currentperformance audit. It tries to provide some policy and procedure recommendations foreffective implementation of performance audit in our country. The paper mainlydiscussed how to build the Chinese system of government performance audit in thefollowing six sections: the subject, objective, scope, means, procedure and evaluationstandards of government performance audit. At last the author made the prospects ofour government performance audit.Hope this thesis can make some contributes to the research of our governmentperformance audit.