Basic Problems of the Government Performance Audit

摘要

The Government Performance Audit has developed well in many countries, and gradually become an important part of the government audit. Generally speaking, however, the Government Performance Audit in China is still in its infancy. Its development remains slow. This paper uses normative research method and points there are still many problems that need to be resolved yet in the Government Performance Audit. In order to perfect the development of government performance audit we should promote the legalization and standardization of the government performance audit, improve the independence of the performance audit and improve the capacity of national audit institutions.