Government Performance Audit Research

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. However, compared to international advanced standards, there remains a significant gap. Notably, performance audit, which marks the advanced level of global government audit development, has not yet been truly implemented in China. Therefore, summarizing past experiences and lessons to plan better development paths for the future should focus fundamentally on reevaluating performance audit, which reflects the direction of modern audit development, and its evolution. Through institutional innovation, China should break free from its traditional reliance on financial and revenue audits, achieving the leapfrog development strategy required by the National Audit Office to make performance audit account for half of daily work 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. Grounded in innovation theory, it explores the correlation between Chinese government auditors' views on whether performance audit should be conducted in China and their personal characteristics. It investigates auditors' understanding of why China failed to launch performance audit in a timely manner, the reasons why it should be conducted, and how it should be implemented. Based on the above analysis, it proposes corresponding recommendations on how China should carry out performance audit.