Normative Study Of Performance Audit On Public Expenditure Of Chinese Government

As the development of economy, people raise more and more strict requirements to the government about the effect of public spending ,efficiency and economic responsibility, which contribute the financial audit of public expenditure expanding to the Government, and has become leadership and core of national audit practice gradually.In China, the performance audit of public expenditure is still a piece of newborn thing, and the related theory and practice of performance audits are in its infancy and the stage of development, the operation of performance audit is not in high quality, and not affected. This paper start on the basic problem of the performance audit of public expenditure, then introduces the conception of the Government performance audit, the theoretical foundation of performance audits and the status in history and today in china. Last on the base of experience of audit in the developed countries, this paper carried out a series of measurements and recommendations about audit in order to pushing forward China's government for the next performance audit of public development expenditure and providing some suggestions. In order to put forward a series of performance audit measures and recommendations sought in these policies, measures to regulate China's Government Performance Audit and gradually formed a set of standardized system with Chinese characteristics and practice mode, and made China's Government Performance Audit on fast and standard development track.