The International Comparison Of Government Performance Audit

The government performance audit is the modern state audit development inevitable trend, and has the vital significance for the realization science development view and enhancing our country public expenditure achievements and the efficiency of using resources. The international comparison of government performance audit will not only collect evidences for deciding the strategies of the improvement of performance audit in China, but be indispensable in enriching and deepening the research in this area as well.Chinese government performance audit and foreign government performance audit being compared, the main idea of the dissertation is to look into the rule of development of government performance audit, find out the weaknesses of Chinese government performance audit and put forward the advices. According to this goal, the author selects four different audit supervision systems-England, France, Sweden, and Netherlands which are more developmental in government performance audit and does comparative research on the following six major issues: the performance audit environment, the performance audit definition and the correlative concept, the performance audit subjects, the performance audit criteria, the performance audit procedures and methods, the performance audit products.One of innovation of this dissertation is its taking the lead in doing an international systematic and comprehensive comparison between the government performance audits, which has covered the government performance audit entire procedures. The second innovation is utilizing the new research angle of view comparison various countries government audits, through new angle of view analysis the old questions.