The Research On Strategy In Methods Choice Of China's Government Performance Audit

The government performs as the trustee who carries on the management and the use to the public resource. It manages and uses public resource efficiency, effect and benefit situation which has already become the public attention and the appraisal focal point.The public places hopes in the audit office to reflect the responsibility the fulfillment situation of the government fairly and objectively ,and to promulgate the low efficiency phenomenon in the public resource assignment though auditing.The performance audit has become the focal point and the main work content of many national audit attention.The performance audit developed in the Western country early, in recent years the value, the promotion and the application of perfomance audit take place Unceasingly.At present in the Developed country Government audit, the perfomance audit holds the very great proportion. But in our country, the true sense start in government performance audit practice is late .Although present each place audit body in government performance audit has explored some success cases, but lacks to audits the method choice the system analysis and the summary. Besides, the audit educational world also concentrates to the government achievements audit fundamental research in aspects, target, concept, system and so on, lacks can instruct the practice truly the research results.This article based on the public product theory, through to the public product this government achievements audit object analysis, and practices two aspects from the theory to study the achievements audit method the choice question. The paper includes six chapters.The first chapter introduces the concept, the foundation and the achievements in performance audit as well as the current situation both at home and abroad. The study also covers the research on the meaning of the thesis, the research contents of the thesis and the approaches.The second chapter introduces how the audit organ of our country in auditing practice does, and choose the method of auditing at present. On the basis of analyzing current situation, the factor of utilizing the public products theory to audit the method and choose to the performance of influencing has been analyzed, including the target's particularity of performance audit, the different content, and its own limitation.The fourth chapter introduces performance audit cases in the three countries including USA, Norway and Japan, which have analyzed that the choice course of the method and enlightenment of our country in the case. The fourth chapter analyses several influent factors of the performance audit method while suggesting how to choose the methods of the government scientifically.First, follow the three rules: "Regard auditing target's properties to define as the foundation", "Regard course of public products input and output as the frame","Take audit method applicability as a basis".Second, design and the concrete step of the method chooses: the first step is to confirm the target's properties,the second step is to concrete the target's property according to the audit target content, third, suit the audit methodology according to the audit options.The fifth chapter chooses cases of two purely public products and two accurate public products.The four cases prove that choose to audit the principle of the method and concrete step scientifically.The sixth chapter serves as Concluding remarks,which summarizes the full paper, and puts forward the prospect of studying.