The Study On The Government Performance Auditing Of Hangzhou Municipal

With the development of economy, and the transition of the government function, performance auditing has been the main evaluation of the development level of government auditing of a nation or an area. Through long time of practices accumulation and theory explorations, some nations like USA, Britain and Australia have established certain theoretical system and operation mode. Performance auditing gets fully developed. In China, government performance auditing has a late start, and still stays in an exploratory stage. Because lacking of theoretical direction and practical experience, the development of performance auditing in China is quite slow. Based on actual auditing practice and experience, the thesis focuses on the difficulties and problems facing by auditing department in the beginning of the development of government performance auditing, and tries to give corresponding strategic countermeasures. This thesis will be beneficial to the practice of auditing works, and provide practical examples and reference for the establishment of theoretical system.The author applies the methods of normative research, case analysis, and empirical research. First, the author comments and sums up experience from the theories and modes of performance auditing in well developed area, and getting some inspirations for further study. Second, based on the ten-year auditing practice of Hangzhou, this thesis expounds the development and characteristics of performance auditing in Hangzhou, which includes performance auditing for policy evaluations, special funds, public investments and government sectors. The author takes the performance auditing for elderly care service as example, aims to analyze the exploration and solution of those problems in Hangzhou. The author also gives details of practice and solutions, which follows the auditing operation procedures. Third, the thesis analyses main problems of performance auditing:how to choose project, how to improve cooperative network, how to organize and implement the auditing, how to analyze and evaluate the result, and how to promote effectiveness.At last, through the empirical proof from auditing practices and case analysis, the thesis tries to give strategic countermeasures which adapt to the characteristics and requirements of auditing. Then performance auditing will promote the development of government and society as a positive cycle:"from the practice, and to the practice":1. Auditing is not able to solve some problems such as certain hot topics or policy contradictions, so above all, it is better to take the selection of auditing project to solve practical problems.2. At the present stage, the available resources for auditors are limited. So the auditing departments must break the organizational boundaries, and make integration of internal resources and external powers to enhance the quality of auditing.3. Some auditing projects demand high requirement which are difficulty to resolve. Under such circumstances, auditors should choose auditing priorities as result orientated, and find the breakthrough point by business review. By using multiple audit methods and evaluation criterions of social efficiency, the auditors can achieve the auditing goal and larger the utilization of auditing results.4.Nowadays, auditing is less independent than other government functions. Auditing departments must expand the open range and level of auditing information to public, upgrade the auditing externality, and give play to public opinion supervision. Then the objectivity and impartiality of auditing will be improved.