我国政府绩效审计问题研究.pdfVIP

Abstract A relatively complete set of audit standard and audit system has already been brought into existence in overseas government performance audit. Meanwhile, government performance audit in China is still at a starting stage now. In the 5-year development plan of national audit, both financial audit and performance audit are emphasized explicitly. Meanwhile the development of government performance audit is the objective requirement for economic development of our country. This thesis plans to probe into questions, like difficult point and counter measures about government performance audit, etc., in order to promote the building of the government performance audit system suitable for the Chinese actual conditions. Firstly, the author preliminarily discusses the theory of performance audit and government performance audit. Pointing out the meaning of performance audit, the key elementsscopeand with the distinction between traditional financial audits with performance audit. At last the author points out the importance of government performance audit. In the second part, the author points out the major problem s of China government performance audit on the basis of the status quo. Including insufficient understanding of the performance audits, performance audits not be fully implemented, indicators of achievement evaluation system imperfect, not recognized the applicable performance standards, more difficult to obtain accurate full audit evidence. Thirdly, the author analyses the main reason to cause the prob