Study Of The Performance Audit Operations Difficult Problems

In recent years, Performance audit has become the mainstream of national government audit work, our audit institutions at various levels have gradually increased the intensity of the performance audit, Performance audit work has been rapid development. To carry out performance audits of government investment projects will help strengthen the government-funded projects management, improve the effectiveness of government investment and improve the audit system of government investment. However, due to some reasons, China has not yet established a complete set of performance audit management system, a lack of suitable conditions of our country's government performance audit technical methods and performance audit evaluation criteria has become the problems the audit institutions who carry out performance audits are facing to, and has become the obstacle which constrain the development of the performance audit in China but also as a constraint to our performance audit an obstacle to development。Exploring a model of performance audit of China's national conditions for China's government audit to inject new vitality has important practical significance.At this stage, the focusing on the exploring of our performance audit patterns is to solve the problem of operational level, Therefore, this article from the comparison and learn to the advanced experiences of other countries to study the present development of performance audit, and to study the performance audit procedures, the performance audit assessment framework, the performance audit method, the performance audit evaluation criteria and other matters of some Analysis and Discussion, then conclude some laws of the performance audit from the practice, and combine with our practices in the cottage risk electrical renovation project, this paper try to make some suggestions on how to carry out and move forward performance audit work of our country, to better update the audit of the concept of implementing the concept of performance auditing.Chapter one is the introduction that mainly shows the study background,research meaning,ideal and content,the aim and framework of the thesis. Chapter two mainly describes the performance audit theories,the characteristics of domestic performance audit and the requirements and the development of performance audit in china. Chapter three analyzes the performance audit approach currently being used and describes the shortcomings of it in brief. Chapter four analyzes the difficulties which our carry out the performance audit at are face to and the thought to establishment the evaluation system in detail. Chapter five systematic analyze the methods and the basis of performance audit which are used in risk electric transformation audit project, illustrate the results achieved in performance auditing and operational ways and means to carry out. Chapter six give some performance audit recommendations. Chapter six is the conclusion.