| Since Chinese audit and promulgated on2003<Audit Department From2003to2007Audit Planning>, then gradually spread out government performance audit. More and more local inputs to the performance audit of the team, and more and more social as well as people’s attention to the performance audit of the achievements and the existing problems. But compared with the western developed countries, our government performance audit start late, starting point is low, in the actual work of process still exist many drawbacks.According to Chinese relevant laws and regulations, the government audit body is mainly composed of local audit organs and the central audit department is composed of two parts. In this one, the central audit is directly fed premier to leadership and management, in other words the premier of the State Council on audit specific absolute decision-making power. Each local audit organs is by local government or the superior auditing agencies to direct leader. Because our country audit department leadership system particularity, compared to the audit, the audit institutions where their independence, on the performance audit of the unfolding process, there are still many problems need to be solved. For example, the local government performance auditing system is not perfect, effective audit method is backward, not practical, performance auditing evaluation system is not perfect, the auditor general quality is not advanced problem.In this paper, the theory of new public management, public product supply and demand equilibrium theory, under the guidance of the theory of economic responsibility for these problems are analyzed, and then with the western developed country audit policy undertakes contrasting study, draw lessons from its strengths, finally put forward some suggestions. |
