The Study Of Government Performance Audit In China

Government performance audit has been done by foreign governments for decades, and it provides one effective method and tool for various countries' government to help enhance the public management effect; make clear the public management responsibility as well as strengthen the public surveillance to government; enhance the transparency of the government behavior. Government performance audit is an important audit content for foreign audit administration.In recent years, the proportion of our country's public disbursement accounted for GDP is increased greatly, the public, the owner of national resource, requested the government to strengthen the public resource management more and more strongly. It is necessary that our government administration develops the performance audit with improvement of the market economy and establishment of the public financial frame. But now Government performance audit is still oncoming, the all levels of government audit body is much difficult to deal with performance audit, even including national audit office of PRC. One hand we have no the ready-made experience to be used, other hand we have no the existing principle or guidance to be refered with. How to learn the rich experience of the foreign government performance audit, and combine with the actual situation in China, construct the theory of our country's government performance audit, positively advance the development of our country's government performance audit, and display the positive function of government performance audit, is the question which this article studies at.