The Research Of Performance Audit System Between Our Country And Other Counties

At the countrywide audit conference in 1991, the National Audit Office put forward: "We must not only continue financial audit, but also extend the aspect of examining relational internal control system and 'performance audit'. On Jan. 15^th, 2002, LiJinhua comptroller emphasizes at the countrywide audit conference that "performance audit" is a very important mission for audit department in developed countries; after entering the WTO, incorporating of economy in our country and the world is enhanced. The communication and cooperation among the audit departments manifold. We can use for reference from each other at the same aspect. We must seize the chance and probe into the performance audit actively. The performance audit has been attached importance to and developed stage by stage in our country.Up to now, we have carried out performance audit at definite level. However, we can see that the development of the performance audit in our country has met many difficulties. We analyze that it is because there are some problems in the performance audit system of our country. In this article, I talk about the related content of performance audit in second part; In the third part, I will talk about the performance audit system in our and other countries; The forth part is the central part, I will compare the performance audit system in our country and in other countries, then find and analyze the problem; The fifth part is an important part, I will bring forward some corresponding measures which accord with the fact in our country; In the sixth part, I will put forward the direction and the importance and the advice of the research in the future.The performance audit has played an important part in the history of audit. I believe that if the performance audit system in our country has been improved, the performance audit must develop well.