The Study On The Theory And Strategy Of Performance Auditing In Government In China

Government performance auditing is the historical necessity of the development of government auditing, So far, performance auditing has become the focus and main task concerned by many government auditing departments of other countries. In recent years, our government performance auditing has got fast development,our government audit offices began to pay attention to performance auditing. National audit office put forward to carry on performance auditing actively,enlarge weight of the performance auditing year by year.In china, the government audit has developed through more than 20 years. All these enrich and develop the connotation and extension of audit .It is high time to develop the government performance audit creatively on the basis of the traditional compliance audit. However,since the compliance audit has been the main content of our government audit, neither the theorists nor the auditors understand the government performance audit realizing. Therefore, it is significant to create Chinese style government performance audit pattern on the reference of successful foreign theories and practices.Basted on the above,the paper strives to answer and resolve several significant issues of the government performance audits theory and practice. The paper starts with the basic concepts about the government performance,after reviewing the public accountability literatures,and then it will elaborate advanced theories from western countries. By analyzing the situation of our country,it clarifies the problems we has confront and gives some advices aiming at the conditions and problems of our performance audit. The point analyzed is how to establish the government performance audit principles and result publish. At last it gives summary including some suggestions.