探索深化中的中国税收审计.DOC

The First Meeting of the INTOSAI Working Group on Key National Indicators To Put the Role of Supreme Audit Institution in Developing and Using Key National Indicators into Full Play (Written Presentation) To be delivered by Ms. YU Xiaoming, Deputy Auditor General of The National Audit Office of the People’s Republic of China May 20-21, 2008 Moscow, Russia 1. The Practice and Experience of Government Audit Institutions in Performing the Role of Developing and Using Key National Indicators in China At present, China is in the process of advancing reforms gradually, achieving major progresses in the realization of targets such as scientific development, social harmony and improvement of people’s lives. China has also implemented government performance management system, proposed the establishment of an government performance assessment system based on scientific and reasonable indicators as well as its appraisal mechanism, and further improved the administrative accountability system, with the focus on administrative heads. By clearing defining target group for accountability appraisal, carrying out accountability appraisal procedures in a regulated manner and intensifying the prosecution efforts for the persons held accountable, the government’s execution power and public trust could be further increased. Therefore, government audit institutions in China, as an important link of state political framework, shall give their support for the implementation of government performance management system in the fields of technology, methodology and human resources. This year China shall celebrate its 25th anniversary of the establishment of supreme audit institution in China. The past 25 years have witnessed the impressive development of government audit in China. Now auditors in China not only check the authenticity and regularity of government and other financial revenues and expenditures, but also examines their performance; not only give special attention to econom