Government Performance Audit Research - Financial Accounting Doctoral Library

Author: Chen Songsheng
Publisher:
Publish Date: 2006-10-01
Features: After more than 20 years of tortuous development, the government audit of the new China has gradually embarked on the path of modern audit, but compared with international advanced levels, there is still a significant gap. Notably, performance audit, which marks the advanced level of world government audit development, has not yet been truly carried out in China. Therefore, summarizing past experiences and lessons, and planning better development paths for the future, the fundamental focus should be on re-evaluating performance audit, which reflects the direction of modern audit development, and its evolution. Through institutional innovation, China should break free from the traditional path dependence on financial and revenue transactions, achieving the leapfrog development strategy required by the National Audit Office for performance audit to account for half of daily work in China by 2007. It is very necessary to study the evolution of government performance audit and provide a Chinese interpretation. The main research line of this book is to analyze the evolution of government performance audit in various countries based on institutional change theory and empirical evidence, and then examine the exploration of performance audit by Chinese government audit. Based on the innovation theory, it explores the correlation between the views of Chinese government auditors on whether performance audit should be carried out in China and their personal characteristics. It investigates the understanding of auditors on why performance audit has not been carried out in time, the reasons why it should be carried out, and how to carry out performance audit. On the basis of the above analysis, it proposes corresponding recommendations on how China should carry out performance audit.