Government Performance Audit Of Applied Research

Government performance auditing is the historical necessity of the development of government auditing and the certain result of the development of governmental economic responsibility. Due to performance auditing reflects demand of epoch, government auditing department of many countries developed this auditing form actively. So far, performance auditing has become the focus and main task concerned by many government auditing departments of other countries, but the previous task was centered by financial auditing in our government auditing offices and only part content of performance auditing was referred to in some auditing projects. In recent years, our government audit offices began to pay attention to performance auditing. National audit office put forward to carry on performance auditing actively, enlarge weight of the performance auditing year by year. The resource put into performance auditing add up to half of the whole government audit force after 2007. From the above points, our government performance auditing will get fast development in recent years.But at present, the theoretical research and practice development of our government performance auditing aren't enough. According to this situation, this paper give some theories at first, such as the concept of China government performance auditing, auditors and auditing object, auditing objectives, the difference between government performance auditing and fiscal auditing and so on. After that, comparing government performance auditing in China with that in foreign countries, the paper analyzes the elements which affect the development of government performance auditing, such as politics environment, economic environment, lay environment, technology environment, society environment and culture environment. According to these auditing environments and the experience of the foreign countries, the paper talks mainly about how to Construct the system of government performance auditing which is fit for our country. It includes performance audit procedures of our government, the system of indexes and criteria about government performance auditing and the methods of government performance auditing. And something that is fit for the system must be done. At last, the paper gives an example "China Government Accountability Office auditing the government investing programme in some city in 2003 ", which tells us how to use the system of government performance auditing. The theoretical research and actual exploration of government performance auditing is an arduous task, which need support and participation of all works of life in society. This thesis is to try my best to analyze and research some problem of government performance auditing and put forward my point of view, hoping offer some help for the developing government performance auditing in our country.