The Research On Performance Audit Practice Of Local Audit Agencies

Since CNAO (National Audit Office of the People's Republic of China) publised"CNAO's audit planning(2003-2007)"in 2003, our country's government performance audit has been carried out step by step. The performance audit's proportion is increased year by year, and its results get more and more attention. Theorists have also set their sights on the area of government performance audit. However, as a result of late start, there is a wide gap compared with the developed countries. According to"the Constitution", the government audit institutions is divided into the CNAO and local audit agencies in our country. The CNAO directly accepts the leadership of the Prime Minister, while the local audit agencies are leaded by superior audit institutions and the level government at the same time. Infected by the leadership system, the independence of the local audit agencies is worse compared with the CNAO, which may produce more problems in practicing government performance audit effectively. Therefore, this paper chooses the information of the government aduit performance results announcement in the local audit institutions for the study, then carries out a more systematic investigation in order to provide some effective guidance for our local government performance audit.Under the guidance of related theory such as the Public Accountability theory, according to studying and analysing the performance audit information in the local audit institutions (in this article the information primarily refers to the information of the local government performance audit in the Chinese Audit Yearbook and the audit results announcements in the main local government audit institutions'portal), this paper describes the overall distribution of performance audit, and analyses the geographical distribution of performance audit in one typical year. The study found that there exists some problems such as that the supply of the performance audit overall supply is not enought, the audit results annoucements is not enough, the performance audit practice is not continuous, uneven regional development and so on. After further analysis, this paper targetedly gives some policy recommendations from the audit system, the notice of the audit result, the audit laws and regulations, the audit selection and audit team building to improve the performance audit implementation of the local audit agencies.