Study Of Development Of Chinese Performance Audit

On the National Auditing Conference 2003, Auditor-general Mr. Li jinhua indicated clearly that performance audit is not only a higher target but also a direction for auditing. As far as our Nation's economy is concerned, considering the economic system status and the auditing quality as well as the auditors' qualification, it is still a long way to go. We should not take action too urgently nor hesitate to move forward, but to get rid of the sense of mystery, and exploit actively and practice steeply. Meanwhile, the State General Audit Administration also mentioned in the audit development scheme from 2003-2007 that the capacity proportion of performance audit will account for half of that of the whole audit work capacity within 2007. It is an important stage for China to realize the auditing modernization and a key factor for China to be in harmony with world wide audit mainstream by way of questing for the performance audit module combining the Chinese situation.The internal requirement for us to develop performance audit originates from our nation's society reform, especially the transit of economy growth and the change of the government management system resulting from economic and political hierarchy revolutionary. The conversion for audit bureaus, from single financial auditing to emphasize both the compliance audit and the performance audit, will do great favor to exert inherent abilities, to enhance the mutually restriction and supervision, to strengthen the micro-control as well as to improve the economy efficiency so that to serve the benefits of the people.To develop performance audit is not only the requirement to deepen the state public management reform and but also the necessity for auditing mission to make further advance. We should seize the opportunity and push the work fully.Currently, there are some disadvantages for performance audit: the lower proportion of performance audit to the whole audit capacity; the opinion bias on performance audit; lack of special guarantee of Law; shabby basis of the performance audit; short of uniform standards, techniques, insufficiency of audit evidence, etc, All the above may result in the incorrect conclusion and make serious influence: Short of efficiency techniques and persons with the very abilities, Lack of performance audit pattern.This dissertation focuses on the research and analysis of the factors which affect the development of the performance audit and to discover the key issues which block the development of the performance audit, i.e., lack of special guarantee of law, short of uniform standards, efficiency techniques and persons with the very abilities, Lack of performance audit training system, etc. The proposals, from the macro and micro points, will be discussed based on the above issues, concerning the performance audit lawmaking, the outlay and system guarantee of performance audit expansion, the establishment of audit standards as well as enhancing training of performance auditors, etc.