The Research On The Government Performance Audit In China

Due to the rapid development of social economy nowadays, a government to keep expending its responsibility scale of the public economy. Resulting that, the expenditure of government is increasing sharply and going to be diversification in kind. At the same time, the public think that the government should take more responsibility on public economy and the public requirement to the government about that is getting stronger and stronger also. People concentrate on that if the government uses the public fund frugally when it carried on its progress in the responsibility to the public economy. People also wonder the efficiency and the result of government. This require the government audit institute checking the relative respect in the operation of the government, so that the social public can master this kind of information clearly. Causing that, quite a few countries' government are transferring the key point of audit from regulation audit to performance audit. It's a transform from 'how is the fund cost' to 'how is the result of the fund cost'. With that our reform and public management are getting deeper, performance audit is going to be an important item in our government's audit operation. It is not only the requirement of economic development but also the requirement of government public management. Comparing with the American, U.K., Canada and Australia and so on, our government performance audit started later, and need to be researched on its theory and practice urgently. This article is going to discuss the meaning, purpose, scale, and function of government performance audit; why we should take it in China; what the main problems are and what the reasons are; what method we should use to solve these problems. I'll also introduce some differences on government performance audit between China and other countries. I hope it could be helpful to promote the development of our government performance auditing from both theory research and working practice.