Research On The Government Performance Audit Of Guangzhou County Class

As China's political and economic reform in-depth and sustained development, a substantial increase in public expenditure at all levels of government, economic conflict between resources and needs; the public of government operations savings, efficiency, and effectiveness has become increasingly concerned about. Audit of the performance audit as a modern development , has been widely appreciated. In recent years, Guangzhou city and county (district) level audit institutions in the performance audit conducted active exploration, also achieved some success, but from the performance audit of the scientific requirements still lags behind, so this study has important theoretical and practical significance. As the performance audit is a very practical auditing activities, the study used the inductive method, comparative law, systems analysis, case analysis and other methods proposed in the introduction of performance audit of the research background, purpose and significance of research and research method based on the idea of content from the content of the performance audit of the need to start with, mainly through the exploration of Guangzhou city and county (district) level audit institutions to carry out performance audit of the status quo and problems, learn from the advanced experience to carry out performance audits, combined with the actual case, the deepening of audit institutions to promote grassroots performance audit approach.