The Research Of Problems On Mianyang Official Performance Audit And Related Countermeasures

Government Performance Auditingistheinevitable trend for officialauditing. Today it has played a very important role in national auditing in many other countries. However, in our country the auditing system still stuck to some old tradition concepts and rules, as a result the financial revenues auditing remains common method, and only a few performance auditing can be applied in very limited projects. Currently, thenationalaudit institutionshaveattached more and more importance totheGovernment Performance Audit, besides with the development of auditing system in our country,audit commission andlocal auditauthoritiesannounced to strengthen and enhance the use of Government Performance Auditing and to explore its related study as well. Our traditional auditing concerned more about legalitymoreover the Government Performance Auditing startedcomparative late in China, as a result audit officers were not familiar with it and being harder to put it into daily work. Using comparative analysis for thedomestic and internationalperformance audit, studying cases and absorbing successful experiences from abroad, select the best auditing system combining with Chinese conditions, at last creating a new model, a new auditing system which suited China, all of them mean a lot to the development of Chinese official auditing.Mianyang City as a case in western China, Performance Auditing started even later than any other developed city in China. In this thesis, the author chose auditing system of Mianyang government as study background though theoretical research, practical discussion and academic exploration to illustrate its problems and countermeasures, which aims to make positivecontributions to development of MianyangPerformance Auditing.The thesis started with the basic principle of Performance Auditing--Public accountability, then introducing the necessity and meanings about the research on Government Performance Auditing, and related definitions and theories, analyzing the difference of government performance auditing between China and abroad, then stating the achievements and shortcomings of mianyang government performance auditing, at last taking mianjiang road auditing project as the case study with some proposals and suggestions. Wishing thesis would be referenced and inspired for government performance auditing in Mianyang even China.