Government Performance Audit Of Research

As a method to judge the result that government departments execute performance budget, performance audit appeared on the history platform at the 20^th century. With the development of the age, the content of performance audit wad becoming more and more plentiful, including not only checking up the situation that government department use financial fund and the result to execute budget, but also appraise their function activities. In this thesis, from the point to allocate financial fund, the government departments provide public service and build public products. This classification result in the different way to research government performance audit theory,objective method and procedure.After more than a half century, many capitalism countries acquired a great leap on government performance audit and have accumulated a large amount of bauble experiences. Nevertheless, government performance audit, economic benefit audit and traditional audit, The text analyses the differences among performance audit, economic benefit audit and traditional audit particularly and uses for reference to advanced experience from foreign countries and points out a series of betterment opinions about policy and practice according to the bade theory. For example, on system of audit, the text suggests that the center audit office is in charge of government state and control the other audit bureau lower in rank. In trail, junior audit offices report to higher level audit offices; on correlated system, separating budget execute from budget edit and actualizing performance budget will be an effective step; Installing independent performance audit department and consultant committee will be helpful perfect audit institution.It is necessary and impossible to carry out government performance audit in our country. To practice and develop government performance audit is the objective of the text. I hope the text can be useful to develop our government performance audit.