The Research On Hengyang City Performance Audit

The performance audit of government is an important content of state audit supervising system. Compare With the traditional financial expenditure audit, the work of government performance audit pays attention to efficiency and effect, and has more extensive contents and higher purpose. This work can help to establish the responsible and clean government. In political, economic and social development it would play an important role.Based on government performance audit theory, this study explicates the basic concepts of government performance audit and explores its theoretical basis. In the review the development and preliminary achievements of Hengyang city government performance audit, this study makes further analysis on its status. It indicates that, as the current audit system, mechanism, and other factors influence, the work of Hengyang city government performance audit still exist many problem of narrow range, low technology, and the fewer application achievement. These problems restrict the effect of Hengyang city government performance audit in promoting Hengyang city government transformation and economic and social development.Based on the above, the improving method of Hengyang city government performance audit is proposed from the aspects of system and mechanism. It includes the reform of personal system and funds of the government audit institutions, and to establish lawmaking audit module. Above works, strengthen the independence of auditing institutions. Through innovation of theoretical research, broadening publicity channels, building the platform of exploitation and utilization, enhance the performance auditing research and propaganda work of Hengyang city government. By establishing performance evaluation system, audit certification system,and audit follow-up education system, strengthen the construction of Hengyang city government audit team. Finally, based on the system theory, study how to strengthen the whole auditing quality management process, which includes preparation, implementation, reporting, following up. Based on the audit case of HengYang auditing bureau, designed the operating rules of auditing item. This is the focus and innovation of this research.This research is not only a summary of grass-roots government auditing work, but also the future development prospects of grass-roots government auditing work .Through the research, we hope to enhance the work of grass-roots government performance audit.