The Comparative Research On Government Performance Auditing

Since the 1980s, we has conducted the governmental audit 30 years in our country , in that period we both in theory and practice make considerable achievements, but compared to international advanced performance auditing and there are many concerned we not satisfactory place. For example our performance auditing theory not system, audit according to audit method is not perfect, more backward, performance audit evaluation standard of obvious deficiency, performance auditing the effect is not ideal, etc. Many problems exist makes our government performance audit conducted not perfect, don't be better able to reflect the audit for economic and social development role. Yet in the international society, performance audit has become the mainstream of the government auditing most countries, the United States, Sweden, Germany, Japan, Britain, Canada and other countries in government performance audit aspects of the development of standards are generally higher than China, several other developing countries in developing the time performance auditing although behind our country, but the governments in these countries in individual performance auditing is still not inferior. In the face of such form, development and perfect our country government performance audit has is urgently needed. This paper based on this objective reality, the comparative study of Chinese government performance auditing relative international advanced countries' government performance audit in the audit basis, the audit method, the audit evaluation index system is insufficient, etc from four aspects of forward development and perfect our country government performance auditing measures, namely: transformation of government performance audit patterns,Perfect the government performance auditing standard performance auditing the basis, the evaluation index system, enrich the method system performance audit. Hope this research could have done to perfect our country government performance auditing a little bit contribution.