Research On The Dilemma And Solutions Of Government Performance Audit

Government performance audit generated in the forties and fifties of 20th century western countries,then other countries in the world to promote rapid.Nowadays,the performance audit work in these countries has achieved considerable success in all aspects,and gained valuable experience.In today's audit system performance audit has become a very important content,and gradually become the audit system in a more advanced mode,is the future development direction of government audit.At present,as China's socialist market economy continues to develop steadily and government agencies gradually open and transparent,the people's attention to the efficiency and effectiveness of the government's public financial expenditure is also increasing.Constantly deepen the government performance audit of the target content is the new requirements of the development of government audit,at the same time performance audit also for the improvement of our government administrative system and improve the efficiency of the driving force.However,although performance audit in China in nearly 30 years of practice obtained considerable achievements,even in the individual audit technology has reached the level of western countries,but under the background of deepening the reform,facing the challenge of socialist "new normal",the government performance audit in our country still exist such as laws and regulations are not perfect,the system lacks of independence and evaluation system is not perfect and the quality of the auditing personnel need to continue to improve,and these problems has been a threat to the improvement of the development of government performance audit and related activities.Based on the above issues,draw lessons from western developed countries advanced perfect performance audit experience and from endemic to China's actual conditions and environment of performance audit of proposed to speed up the legislative process clear performance status of audit,audit system innovation and enhance the independence,specification audit evidence,to establish unif standards of performance audit and performance audit evaluation system built and perfect auditing professional team reasonable configuration and the quality of personnel provided higher corresponding suggestions for improvement.