Changchun Government Performance Audit Mode Research

From a global perspective, performance audit has become a government audit in most countries of the mainstream. Many countries have drawn up a specific performance audit system. Representative of the countries the United States, Britain, Canada, Australia, Germany, Sweden, Norway, the Netherlands, Italy and other countries. The United States Department of the federal government's financial audit activities currently account for only 15% of the workload. Much of the work of the federal government to conduct performance audits, project evaluation, codification analysis. Australian government's performance audit of the audit workload of more than 50%, while Sweden and Japan accounted for more than 40% The United Kingdom accounted for 35%. The performance audit is the inevitable product development and advanced stage and is today the world's government audit of the mainstream, enrich and strengthen the oversight responsibility of the government system. Since reform and opening up, as China's market economy gradually improving and the change of government functions. Performance audits growing audit theory and practice circles. In the performance audit process must be a guiding audit, the audit to measure the facts, Identification of cost-effective quality standard, which is the standard performance evaluation. Performance standards are management or auditors to assess the actual effect of the evaluation or identification of points measuring the economic merits of the scale, audit staff analysis, evaluation and audit opinions issued basis. Government performance audit is a fiduciary responsibility for the governance tools, the core requirements of government agencies and project resource usage efficiency audit and the cost-effectiveness audit, the key is to establish a comprehensive and effective system of standards. In this paper, the government will have the performance audit, the nature, objectives, targets, scope, methods, procedures, quality control and performance audit criteria envisaged as subjects, starting with the targets, scope, methodology, procedures, and other elements of the world's developed countries and regions for the performance audit, it is concluded that foreign government performance audit of our performance audit of the development of the cause of enlightenment, Then my government performance audit of the status of China's current national conditions, explore the Chinese government performance audit of the preliminary theoretical research system. Finally, the Changchun municipal government performance audit environmental analysis and Changchun municipal government performance audit of the basic assumptions and model performance audit choice.The 21st century is China's rapid economic development and overall social progress of the century, in the needs of society and the government audit supply capacity increased gradually to the joint efforts. My government performance audit will be a significant development. A performance audit by the government, internal audit and social performance of the audit is layered, ordered by the national performance audit system will be formed.