The Study To The Chinese Government Performance Audit

In the later half of the 20th century, there was an outstanding progress that performance audit was introduced in the field of government audit in the international range. Thereby, performance audit, which evaluate whether is government activities to use public resource economic, efficient and effective or not, has been contributing a lot in the government audit field and taken up an important place. It was called an effective weapon to control government's administration expenses. Someone had predicted that government performance audit will become the objective model to develop economic liability audit.As a method to judge the result that government departments execute performance budget, performance audit appeared on the history platform at the beginning of the 20th century. With the development of the age, the content of performance audit was becoming more and more plentiful, including not only checking up the situation that government department use financial fund and the result to execute budget, but also appraise their function activities. In this thesis, from the point to allocate financial fund, the government departments' functions are divided into two categories: to provide public service or public management and to build public products. In terms of this classification, government performance audit can be defined evaluating the situation government departments provide public service and build public products. This classification result in the different way to research government performance audit theory, including its meaning, objective, method and procedure.After more than a half century, many capitalism countries acquired a great leap on government performance audit and have accumulated a large amount of valuable experiences. Nevertheless, government performance audit in our country is sill in the bud. Most people can not discriminate performance audit, economic benefit audit and traditional audit. Meanwhile, the complex audit environments make a lot blocks to government performance audit. The text analyses the differences among performance audit, economic benefit audit and traditional audit particularly and uses for reference to advanced experiences from foreign countries and points out a series of betterment opinions about policy and practice according to the base theory. For example, on system of audit, the text suggests that the center audit office is in charge of government state and control the other audit bureau lower in rank. In trail, junior audit offices report to higher level audit offices; on correlated system, separating budget execute from budget edit and actualizing performance budget will be an effective step; installing independent performance audit department and consultant...