Our performance auditing situation, problems and countermeasures
ABSTRACT
Performance audit in our country is not only the need of the international standards, but also the need of establishing and fulfilling scientific development view. This paper discusses the necessity of developing performance auditing and its insufficient. Suggestions and countermeasures to develop performance auditing suitable for China's national conditions are procided to promote the development of performance auditing. The difficulties that developing Chinese characteristics performance audit is face,with are analyzed from six aspects, i.e. the insufficient of the theory of Chinese characteristic performance auditing basic, lack of systematic theory guidance; the insufficient of the social propaganda and lack certain audit environment; Laws and regulations basis insufficient, lack of specific guidance rules, the insufficient of Professional audit strength, relative lack of experience from trial, the insufficient of eva luation index system, lack of uniform standard, the insufficient of related system consummation, lack of audit results using six aspects. . Accordingly, the countermeasures are put forwarded to solve these difficulties.
Key Words:Performance auditing; Auditing theory;Government system
