Research On The Government Performance Audit Of China

A relatively complete set of audit standard and audit system has already been brought into existence in overseas government performance audit. Meanwhile, government performance audit in China is still at a starting stage now. In the 5-year development plan of national audit, both financial audit and performance audit are emphasized explicitly. Meanwhile the development of government performance audit is the objective requirement for economic development of our country. This thesis plans to probe into questions, like difficult point and counter measures about government performance audit, etc., in order to promote the building of the government performance audit system suitable for the Chinese actual conditions.Firstly, the author preliminarily discusses the theory of performance audit and government performance audit. Pointing out the meaning of performance audit, the key elements,scope,and with the distinction between traditional financial audits with performance audit. At last the author points out the importance of government performance audit.In the second part, the author points out the major problems of China government performance audit on the basis of the status quo. Including insufficient understanding of the performance audits, performance audits not be fully implemented, indicators of achievement evaluation system imperfect, not recognized the applicable performance standards, more difficult to obtain accurate full audit evidence.Thirdly, the author analyses the main reason to cause the problems of China government performance audit. The main reasons as follows: The current audit system is the core reason to constrain the development of China government performance audits; The system of laws and norms are relatively stagnant; The objective of this environment is not conducive to the performance audit; The basis work of performance audit is relatively weak, and the auditors failed to meet performance audit quality development needs.Finally, the author gives some countermeasures to settle the above obstacles of government performance audit. The relevant solutions are: Establishing the government performance audit concept; Strengthening national independence of the audit organs; The establishment of performance audit of government laws and regulations basis; Construction of the government performance audit evaluation system; Improving auditor's quality and so on.