The Standardization Of The Government Performance Audit In Our Country

Since2000year, the national financial expenditure continued to run high andincreasing year by year, however, the public departments have not been focused on theeconomic benefit when using or even wasting public resources. The public attention togovernment responsibility and government economic efficiency continues to rise. Ourcountry Government Performance Audit (GPA) is in the initial stage, arbitrary practice isdifficult to guarantee the quality and effectiveness of the audit, is not conducive to thehealthy and sustainable development of performance audit. Government PerformanceAudit theoretical research is mainly limited to the performance audit program, theevaluation index system and organize the implementation of other aspects, and lessinvolved in the standardization of building performance audit.The main research content of this article is the standardized construction of GPA inour country. First of all, by analyzing the comprehensive review of research results athome and abroad, this paper summarizes the research situation of GPA both at home andabroad, and then makes the overall evaluation, which concluded from the theory premiseof this study. Subsequently, elaborated the GPA study of standardization concepts andtheories. Analysis of the status of the development and achievements in the United States,Britain, the Swiss three representative national GPA. And summary on GPA in China canlearn from the experience. On this basis, analysis of our GPA of the status of thestandardization of building, find the problem and the insufficiency, and combined withtypical case presentation and analysis. Form the factual basis. Finally, performance auditstandardized policy Suggestions are put forward, including the audit organizationstandardization, performance audit standard system standardization, performance auditbehavior standardization, working process standardization, evaluation standardsstandardization and audit document standardization etc.