The Government Performance Auditing In The Existing Audit System In China

The government performance auditing is the main content of modern governmental auditing. It focuses on the efficiency, effective, and benefit of economic activities. It also plays an important role in boosting the government to improve its management and in raising the use of public funds.Based on the experience of international government performance auditing, the reality of Chinese audit system, and the knowledge and the working experience of public management, this article will study the internal relationship between the audit system and the reason why Chinese government performance auditing developing at a slow rate. This article will also discuss how to break the shackles the audit system provides to the government performance auditing, and try to find the best suitable way of Chinese government performance auditing.There are five chapters in the article: first, the introduction; second, the analysis of the development of international government performance auditing; third, discuss the situation of Chinese government performance auditing development in the angle of audit system; forth, the case study of City A's government performance auditing; the fifth, point out the basic ideas of developing Chinese government performance auditing and how to accomplish them.There are two major conclusions from the article: the first one is the basic reason to delay the development of Chinese government performance auditing is the auditing system's restricting. The second conclusion is the basic ideas of the development of Chinese government performance auditing should be: continue to finalize and reform the audit system; break the shackles the system puts on government performance auditing; give varies advantages to government performance auditing during practicing; finally promote the launch of government performance auditing in China in the future.