Government Performance Audit Of Research

With the economic development and social progress, the public responsibilities undertaken by the government expand unceasingly. The conflict between the public expenditure demand and the limited public resources becomes increasingly intense. With the enhancement of the democratic consciousness, the public's supervised consciousness to the government revenue and expenditure is becoming stronger. All the ingredients demand that the government should manage the public resources more economically, efficiently, and effectively. Therefore, the government performance audit emerges and develops gradually, and becomes the mainstream of the government audit in the world.In china, the government audit has developed through more than 20 years. Now, the economic system of socialist market has been preliminary established, and the democratic and legal system has been unceasingly improved. All these enrich and develop the connotation and extension of audit. It is high time to develop the government performance audit creatively on the basis of the traditional compliance audit. In The Development Plan Of Audit Work For Year 2003-2007, National Audit Office clearly indicates that we should develop performance audit actively, and we will increase the percentage of performance audit year by year. Before 2007, the resources consumed by performance audit should reach to about 50%. However, since the compliance audit has been the main content of our government audit for more than 20 years, neither the theorists nor the auditors understand the government performance audit realizingly. Therefore, it is significant to create Chinese style government performance audit pattern on the reference of successful foreign theories and practices. Based on the above, the author tries to make a pilot study and exploration on some matters of the government performance audit in order to provide some valuable preference for the development of government performance audit in China.There are four parts in this paper. The first part introduces the basic theories of the government performance audit, mainly discussing the definition, characteristics and functions of the government performance audit, especially analyzing the origin,...