Research On Government Performance Audit

Government performance audit appeared in 20 century 30's and 40's, developed well in western countries such as England, America, Canada and Sweden. At the same time, these countries defined performance audit as legal audit by making laws. The Performance audit has become the certain tendency for the government audit system according to the widely carried out by western countries. As the establishment of our public finance management system and the conversion of government function, people pay more and more attention on the safety and economic of the use of public funds. The concept of funds performance has become a focal point. It needs auditing to analysis and assess. In recent years, our social and economic environment has changed rapidly. It attracts people's concern that the open of government information and the government performance, so carrying out government performance audit is very necessary. In this situation, how to develop government performance audit with Chinese character become a urgent question to the audit class.China's performance audit is in the initial stage, only to introduce and absorb the theory of the performance audit from the West. The practice of performance audit has justly begun, try to carry out overall. So combined with china's actual fiscal audit, referring to foreign experience and theoretical summation of performance audit, the research on performance audit have theoretical and practical significance. Based on the analysis of the actuality of china's performance audit, as compared with the harvests and experiences of foreign performance audit, this paper reveals the problems and the reasons of china's performance audit, and then puts forward the countermeasure and measure of how to carry out performance audit better.