Adopting Special-purpose-fund Audit As The Approach For Performance Audit

Because of the important role performance audit plays in monitering the social economy, it's inevitable for traditional audit methods to turn into performance audit. Since 1940s, it's a worldwide tide that not only western developed countries but also developing countries have carried out relevant research and reforms in their government audit. Chinese government also took a part in it.This article analyzes the government performance audit form both theoretical and practical aspects.As the western developed countries were far ahead of our country in performance audit practices, this article is based on China's facts and armed at revealing and making use of their experience by comparing these two sides.Part I: A introduction of the theory of government performance audit. Basing on the necessarities of our government carrying out performance audit, it sets out the connotation and significance of performance audit together with the internal and external practical exercises.Part II: Analysis of the fundametal theory of the special-purpose-fund audit including the implication and the practice of bound of financial and performance audit, then the suggestions for the government adopting special-purpose-fund audit as the approach for performance audit.Part III: Analyzing how to enlarge the reasonalization degree of performance audit approach in the special-purpose-fund, and then putting forward the author's proposition.