The Comparative Research On Government Performance Auditing

Government performance auditing is the historical necessity of the development of government auditing and the certain result of the development of governmental economic responsibility. In recent years,our government also pays more and more attention to performance auditing. But at present,the theoretical research of our government performance auditing lags behind the development of practice and the operations of the practical work are discretionary because of the lack of theoretical instruction,the obvious manifestation are:the results of theoretical research lack systematic function;The studies of concrete operations, such as auditing procedure,auditing method are deficient;The applied research,such as evaluation criterion,evaluation method and evaluation index does not work systematically. According to these problems,this thesis tries to provide some recommendations for effective implementation of performance audit in our country by introducing foreign countries'theoretical studying achievement and implementation experience of performance audit.This thesis goes to Comparative research form theoretical aspect and implementation aspect of government performance auditing.This thesis first introduces the theoretical base of the generation of government performance auditing and the present situation in foreign countries,then sums up theoretical research result of government performance auditing abroad , ascertains definition and range of government performance auditing in our country. This thesis provides some recommendations by analyzing and discussing unfavorable factors in audit environment of government performance auditing in our country. In implementation aspect,on the base of comparison and analysis of foreign countries'auditing procedure and auditing method,according to the Characteristic of government performance auditing in our country and the frame of financial auditing procedure,this thesis structures the auditing procedure of government performance auditing from planning stage,practicing stage,reporting stage and follow-up stage. This thesis ascertains the evaluation criterion, evaluation method and evaluation index of government performance auditing by comparing and introducing and combining practical studying results on evaluation system of government performance auditing.