The Comparative Research Of Chinese And Western Governments Performance Audit

Government performance audit is the advanced form of modern audit,and it is the development trend of government audit in contemporary society.At present,most countries in the world not only apply performance auditing to the vast majority of government auditing,but also form a complete theoretical system and accumulate some practical experience.Although the government performance audit has been established as the main responsibility of our government,and achieved certain development,but with the scale of China's public expenditure is expanding and the phenomenon of long-term waste,therefore,actively promote the development of performance audits to meet the social Public concern about the responsibility and effectiveness of the government has become an objective requirement that can not be ignored.Compared with the western developed countries,the development of government performance audit in our country still has some shortcomings,such as the theory of performance auditing is not perfect,the audit is not enough,the technical methods are backward and the audit effect is not ideal.Therefore,it is very necessary to learn the successful experience of government performance audit from other countries so as to improve the efficiency of our government.Firstly,this paper gives a general overview and comprehensive review of the development stages of government performance auditing in the United States,France,Germany and China,as well as the audit system model through normative research methods.Secondly,it makes a horizontal comparison between the contents,scope,implementation procedures,methods and results of the performance audit by using the comparative research method,and analyzes the differences and problems in the development between China and other countries.And then use the method of questionnaire survey on the impact of China's government performance audit of the factors investigated.Finally,through the successful experience of western countries and the actual conditions of our country,this paper puts forward some suggestions on how to improve the quality of the audit team,such as transforming the audit concept,reforming the audit system,standardizing the audit procedure,enriching the audit methods,improving the quality of the audit team,Accountability system.With a view to perfecting the theory of government performance audit and promoting its practice development.This article is divided into seven parts of the above content,including the concept and basic theory of government performance audit,the overview and review of four different audit system models,the comparative analysis of the operating mechanism and the development process of our country,the problems existing in our country,the improvement measures applying in our country,and the conclusion and prospect.