Study On Standards Of Government Performance Auditing In China

At present, the study on theory and practice of government performance auditing in China has just started, and is still at the exploratory stage. It also has a long way to go compared with the developed Western countries. Faultiness of theoretical study and disorders of practical exploration on the government performance auditing focus on lacking of a performance auditing standards that general accepted. Under the circumstances, in the light of realities in China, this thesis rebuilds the system of government performance auditing standards in our country on the basis of studying others' research and referring foreign advanced experience. This thesis also designs fundamental standards, specific standards and guidance in order to contribute to perfect our theoretical research on performance auditing and advance practices of our government performance auditing.This thesis consists of the following seven parts:Part one, the preface. In this part, we point out that the reason we study the performance auditing standards, and its theoretical significance and practical value. We have summarized the theoretical research achievements of scholars in this field and made some comments on the achievements. In the end, we find out the breakthrough point of this thesis.Part two, the correlative theories of government performance auditing. This part discusses the theoretical structure of government performance auditing and explains each element of the theoretical structure as well as the relationship with the government performance auditing standards.Part three, part four and part five are the main contents of this thesis. In the three parts, we construct and design the system of the government performance auditing standards, the elements of fundamental standards and the main contents of some specific standards separately. New system built in part three can better show the achievements of theoretical research and the practical need; In the part four, we supplement and emend the fundamental standards of performance auditing on the basis of researching the present government auditing standards; In part five, the thought constructing the specific standards is proposed, and we list some specific standards and prescribe main contents of each specific standards.Part six, taking the item of performance auditing for Maidao Wastewater Treatment Plant for example and by contrasting with the standards, we make demonstration analysis from tow points, one standard, and one nonstandard of this audit item's implementation procedures. This part provides experience and lessons for us to carry on the performance auditing according the standards.Part seven, conclusion and suggestion. In this part, we summarize this thesis, point out the limitation and put forward some suggestions.There are tow innovation in this thesis, one is constructing the system of government auditing standards in China and makes the new system can better show the praxis and need of our government auditing practice; one is supplementing and emending the fundamental standards of performance auditing and putting forward the constructing thought and main contents of the specific standards.