Research On Chinese Government Performance Audit

Performance audit is defined by the national audit institutions of the government and its subordinate departments of all economic activities of economy, efficiency and effectiveness in the use of funds for the audit. This definition highlights the performance audit is 3E as the core, that is economy, efficiency and effectiveness. Performance audit produced from its development up to now has been forty or fifty years of history, and the momentum of rapid development, has become a symbol of country government auditing whether modernization.Based on related literatures at home and abroad, the present performance audit and difficulties still exist in practice and the weak link, make deep analysis the reasons and the difficulties and weaknesses, to W city urban waterlogging drainage project performance audit as an example, on the basis of in-depth analysis, to improve the performance audit thinking, put forward to explore a new direction for the development of performance audit.In this paper, the basic concept of government performance auditing and the related theory of the specification and description, to make a theoretical preparation for further analysis and case study; then analysis of performance audit in our country, and the causes for the problems were deep analysis; this chapter focus on analysis of the construction of urban drainage W city of our province in flood of performance audit of the audit case, the case of deep mining and extraction of foreign governments in several countries of the government performance audit mode, according to the overseas performance audit experience, combined with China’s national conditions put forward can learn from the experience of western countries; based on analyzing the cash audit case and the mainstream in developed countries, the development of performance audit on the feasibility of the proposed development direction of performance audit of government the next development.