The Research On Performance Audit Platform Of Budget Implementation In China

Because of the rise of China’s fiscal spending and the rise of performance audit, for public requirements, to establish a government of high efficiency in social management, therefore, our Audit Commission promote the development of a performance audit of the budget implementation.2010the Auditor General Liu Jiayi said, each audit project application of performance audit in2012. According to statistics, in2003, Audit Commission conducted budget implementation audit of13central departments, increased to53departments in2010, and the number of secondary units’audits from41to410. Although the scope of the audit of the government budget implementation is expanded, however, many problems follow. Nowadays, China still use traditional audit procedures, although the contents of the audit is increased, but the problems did not decrease, some issues become more prominent, the audit objectives are still real, legitimate, is not the economy, efficiency, effectiveness audit. Above problems show that, the China’s fiscal budget implementation performance audit did not effectively to be carried out. Therefore, the development of fiscal budget implementation performance audit has become a common issue for audit practice circle and theoretical circle.In this paper, firstly using literature research and summarizes the development of home and abroad performance audit, performance audit regulations, performance audit procedures, introduced China’s budget implementation performance audit implementation over the country, audit procedures and audit model currently in use. Secondly using statistical method analysis the audit identified problems, audit recommendations, the corrections of audit recommendations in2010-2012, Learned that the budget implementation performance audit of our country has not yet been effectively to carry out, audit supervision is not enough and so on. Finally, build budget implementation performance audit platform from the law, audit procedures, audit evaluation criteria, audit methodology and audit supervision, to help advance the execution and development of the financial budget implementation performance audit.