Comparative Research On Performance Audit In China And Abroad

In recent years, in order to rise the using of resource efficiency and result, the international community made use of various mechanism improvements the performance of each section of government actively with the public management. For example, America founded the nation performance evaluation community since Clinton times. In 1993,the community issued The Report of National Performance Review and Government Performance and Result Act of 1993 was adopted by congress at the same year. It brought the government economic performance valuation to law layer. England carried out efficiency scrutiny and Financial Management Initiative in Schutter times. After Mayer took the power, he carried out Citizen's Charter, founding performance evaluation system, raising the competition of the country.Our country audit office program 2003 point out: laying equal stress on the public finance receipt and expenditure legal compliance audit and the performance audit, enlargement performance audit strength year by year. The performance audit took half of the whole audit .It carry out the important step of the economic performance audit. This selected works chooses the economic performance audit in the government audit realm to carry on current and certain theories meaning of research and has certain realistic meaning. Besides the introduction, the paper can be divided into four parts.Introduction part The introduction of the motive of the selected title, research approach, main train of thought etc.Chapter 1 The introduction of historical development of performance audit, and the form of government performance audit. It also gives the definition and main purpose of performance audit. At the same time, it discussed how to make full use of performance audit in northeast.Chapter 2 Current situation of the performance audit in China and abroad. Including the current research and practical situation of the government performance audit made by domestic and foreign scholars.