关于如何在地方政府推广效益审计的思考-公共管理专业论文.docxVIP

．ABSTRACTAuditing ．ABSTRACT Auditing is me∽tivity of ind印endent fina工lcial supen，ision and吐le outcome of developing the life of society，politics and economy to a certain degree，Since the constitution established the auditing system for the nrst time in 1 982 and National Auditing Administration was founded in 1983，tl】e history of China Auditing accompanied by opelling—up haS already been over 20 years．The political and economical environment for current aud“ing sysIem has changed signincantly when it com口ares mat in the initial stage．The requiremems of auditing grow higher than befbre and me廿aditionalregul耐ty auditing c跚ot meef the social demands．The strategy of Shengzhen Parliamem imending to bring the perfonnance auditing imo legislation a11d supervision systcm has an importallt impact on me promotion of perfb玎nance auditing in China；meanwhile，it presents a new印proach for China gOvernmem audits．HOwever，perfbmlance auditing stm remains廿1e trial stage and does not move any fUnher steps cross t11e countⅨ Thjs essay stans to examine thc theory of t11e generation of the perfbmance auditing． Then it investigates t11e reasons why perfornlance auditing is suitable for China and the di盛culties which obstacle its overall expallsion in thc local goVemments thmu曲 the study ofthe actuality ofperformance auditing in our coumry． Next it位es to find out肌individual approach of adopting perfbⅡ工lance an auditing in the local goverrmlems for the speci a：l situati。n of our country by looking into my practice in audit field．As using two relatively mature cases as reference，which include intemational one丹om Brjtish and natiOnal cOullterpan from Shemmen舀it safely suggests the strategies to furcher create conVenient conditions so aS to spreading perfonnance auditing allover the loca】gOVerImlems in our n乱ion． The essay cOnsiders t}lat perfomlallce auditing is the outcome of the progress of the society and science and oufperfbmls its counterpan，regularity auditing，in improVing resour