Research On Problems And Solutions Of Government Performance Audit

In the late 1940s, with the development of social and economy, government performance audit has been appeared in the western developed countries. Then the government audit entered the development stage between the performance audit and traditional financial audit, and the audit work center is inclinning toward to the performance audit gradually. Now, performance audit has become the most important part of government audit in many countries and specific performance audit system has been founded in some countries, such as the United States, Canada, Australia etc.In China, with the improving of socialist market economy and the changing of government functions since reform and opening, the center of government audit work will transfer from real and legal audit to performance audit. On the National Auditing Conference 2003, Mr. Li Jinhua, Auditor-general, indicated that the benefit audit is not only a higher target but also a development direction of government audit. We need not only the real and legal audit, but also the benefit audit, in order to serve the government macroscopic decisions. The development of government performance audit is not only an important method for China to be in harmony with world audit mainstream, but also a key factor for China to realize the auditing modernization. At present, the situations and problems of our government performance audit are the questions that should be studying. So the research of government performance audit has important value both in the theory and the practice.The present paper uses the research route: Through the elaboration of government performance audit's general theory, to explicit the implication, the content and the characteristic of government performance audit. On a basis of the analysissing of production and development of the performance audit in foreign countries and domestic, link to our country's reality, through the contrast of government performance audit in the developed country , then find out the problems of our country's government performance audit. Then profits from the overseas advanced experience, and bring forward some feasibility countermeasures and suggestions. This paper divided into four parts. The first part is the summary to introduce the selected topic reason, the object of this study, the research route and the research method. The second part is the summary of government performance audit. The content is mainly the government performance audit's general theory, like implication, content, characteristic and so on as well as the production and development of domestic and foreign government performance audit. The third part is analyzing the problems and causes of government performance audit in China. The fourth part is the solutions and suggestions, aiming at the existence problems now, combining the actual cases, take some feasibility solutions and suggestions from the research and propaganda aspect, the system construction aspect, the concrete operations aspect and the human resource construction aspect.The paper has mainly used the qualitative analysis, comparative analysis and case analysis research method. The key of this paper is expatiating the solutions of government performance audit, particularly aimed at the concrete operations to bring forward some feasibility suggestions, shooting at the union of the theory and actual.