I. Introduction :Gold Digger Essay Sample is a good helper for your life and study
Government Financial Management System is a political open system. Based on the needs and support of taxpayers, the government forms policies through the political system, plans governance programs based on the policies, and then prepares budgets based on the governance programs and implements them accordingly, which are the inputs of the system; and then achieves the governance goals and meets the needs of taxpayers, which are the outputs of the system. At the end of the process, the government has to review and amend its policies based on the level of satisfaction of taxpayers with its governance and the extent to which its objectives have been achieved. In the above process, citizens pay taxes to support the government's administrative needs, and the government implements its administrative programs and budgets; are the results economical, efficient, and effective? What is the quality of the output of public services? What is the quality of the outputs of public *** services? What is the performance of its budgets and programs? All of these need to have audit professional ability and supreme independent status of the audit institution supervision and evaluation, this supervision and evaluation system is performance audit, in other words, performance audit in the government financial management system shoulders the function of information feedback. Gold digger essay center
Since David Osborne and TedGaebler put forward the "new government movement" since the public **** department management began to emphasize results-oriented, flexible authorization and accountability, the focus of government auditing by the traditional financial audit to performance auditing. At present, many countries around the world have carried out performance audits. 2004 July, with a history of 83 years of the United States GeneralAccountingOffice, renamed GovernmentAcountabilityOffice, which is the organization in recent years the results of the change in the content of the work, but also fully demonstrates that the performance audit will become the center of gravity of its future work. The center of gravity of the work.
China's government audit has been carried out for more than 20 years, the results are quite fruitful, but the performance audit is still in the pilot stage. In recent years, the socio-economic environment has been changing rapidly, and the openness of government affairs and its performance have attracted the attention of all sectors of society, and the implementation of performance auditing has been a practical necessity. A sound performance audit system is a necessary guarantee to improve audit quality and achieve audit objectives. Therefore, this paper compares and analyzes the changes and characteristics of the performance auditing system in the United Kingdom, the United States and China, and then puts forward relevant suggestions for the improvement of the current system in China, with a view to providing theoretical support for the promotion of performance auditing in China.
The change of performance auditing system in the United Kingdom and the United States :The gold digger essay is a good assistant for your life and study
(a) The change of performance auditing system in the United Kingdom
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The modern auditing system of the United Kingdom started in the nineteenth century with the change of the administrative organs.The Treasury and Audit Departments Act 1866 (ExchequerandAuditDepartment). ExchequerandAuditDepartmentAct) in 1866 for the first time established a public **** expenditure accountability system. Parliament authorizes expenditure, the executive branch sends expenditure records and books to the Auditor General for review, who proofreads and writes an audit report for submission to Parliament. The Act requires the Auditor General and his subordinates to audit every transaction of the government agencies. With the expansion of government functions and the expansion of public ****expenditure, especially after a major war, this method of auditing became impractical, so the United Kingdom amended the Treasury and Audit Departments Act in 1921, which stipulates that each government agency should establish a system of internal control and self-management of the various revenues and expenditures, and that the Auditor General is only required to implement sample audits of the relevant transactions and to report to the Parliament on the government's expenditures in line with the Parliament's The Auditor General is only required to audit a sample of transactions and report to Parliament on the compliance of government expenditure with parliamentary requirements.
In the 1960s, Parliament and academics called for a reform of the auditing system to meet the changing role of government, in particular to give the Auditor General a supreme independence, and the National Audit Act 1983 explicitly proposed the establishment of a National Audit Office (NAO), which was to be attached to the Lower House of Parliament, and whose main duties were to conduct audits of the financial statements of government agencies in accordance with the Treasury and Audit Departments Act. Its main duties are, firstly, to audit and certify the financial statements of government agencies in accordance with the National Treasury and Audit Department Act, i.e., financial auditing; and secondly, to check and evaluate the economy, efficiency and effectiveness of the use of public property and government funds by various agencies in accordance with the National Audit Act, i.e., performance auditing.
The NAO's criteria for selecting cases for performance audits include the amount of money involved, whether there are signs of poor performance, and the level of concern from the legislature and the public. Each year, the business units under the NAO submit about 100 proposals, and the Auditor General selects about 50 of them as the subject of performance audits for that year.
The NAO's audit report is presented in two stages: a pilot study to determine whether a comprehensive performance audit is needed, and further planning of audit priorities and directions if an audit is assessed to be necessary. The second is the formal report after the comprehensive audit. When executing performance audits, NAO auditors maintain cooperative relationships with relevant personnel of the audited organization at all times and listen to each other's opinions. When the audit is completed, a preliminary draft of the audit results is sent to the auditee for comments, which serves as a reference for writing the formal report. Due to the full cooperation with the audited organization before and during the audit, the audited organization accepts the contents of the report to a higher degree after the report is submitted.NAO's duty is limited to submitting the audit report to the Parliament, and the subsequent tracking and checking is the responsibility of each administrative department.NAO follows up and audits the implementation of the improvement measures and reports the results to the House of Representatives Committee on Public **** Accounts. (B) the United States performance auditing system of change
The United States financial monitoring system is y influenced by the British parliamentary concept of financial control of the government. Until the promulgation of the Constitution (1787), government auditing affairs were handled by Parliament. 1789 the U.S. Congress legislated to establish the Department of the Treasury, which carries out the government's financial oversight powers. The Secretary of the Treasury orally or in writing to the House of Representatives and Senate audit reports, according to the instructions of Congress to perform their duties. After a war, Congress to improve the effectiveness of the federal government's financial management, in 1921, the enactment of the Budget and Accounting Act (TheBudgetandAccountingAct), the establishment of the General Accounting Office (GeneralAccountingOffice, GAO), directly under the Congress, and since then the Ministry of Finance's accounting checking authority transferred to the GAO. In the United States, under the system of separation of powers, GAO greatly enhanced the ability of Congress to check and balance the executive branch, which is also one of the important features of the U.S. audit system.
Prior to World War II, GAO assisted Congress in overseeing the expenditures of the executive branch, and its main job was to audit the vouchers sent to it by various agencies. In John R. MoCarl (JohnR, McCarl) as auditor general, had implemented part of the payment vouchers prior to the forensic system, but with the large increase in expenditure vouchers, audit work overload. 1950 enacted the "Budget and Accounting Procedures Act" (TheBudgetandAccountingProce duresAct), to give up vouchers of forensic procedures and abolished the pre-audit system. www.taojz.com,淘金者
In June 1981, Charles A. Browsher took office as Comptroller General of the United States, and set GAO's goals as follows: ① Provide Congress with more current data; ② Promote communication and liaison between GAO and Congress; ③ Strengthen audits of defense budgets; ④ Strengthen GAO's ability to verify computer information systems in federal government agencies; and ④ Strengthen GAO's ability to verify computer information systems in federal government agencies. (iv) strengthening GAO's ability to verify the computer information systems of federal government agencies; and (v) enhancing the professional ethics of GAO employees. During Baugh's tenure, GAO twice updated government auditing standards, established an effective system of communication between GAO and Congress, and referred the audits of the annual accounts of various agencies to public practice accountants for attestation, while GAO shifted its focus to government performance audits, which covered fiscal deficits, national defense security, the use of information resources, the aging of the population, and the efficiency of the use of weapons in the Persian Gulf War, improving the nation's health care programs, the challenges of globalization, and more. Baugh's tireless efforts have catapulted GAO to the position of world leader in performance auditing.
GAO is one of the four major congressional auxiliaries, with more than 70 percent of its audit assignments coming from Congress, and exercises its authority in a supremely independent manner, as defined by U.S. Government Auditing Standards. Similar to NAO, at the end of the audit, before submitting the formal audit report, GAO will first send the draft audit report to the auditee for comments, after full communication between the two sides, and then submit a formal audit report to Congress, and in the formal audit report set out the auditee's comments for the report users to evaluate reference.GAO annually to Congress to submit various types of audit reports up to more than 1,300, in addition to a small portion of those involving the defense secrets, audit reports are available to the public. The public disclosure of audit information allows the results of audits to be emphasized by all parties, which is particularly helpful in enhancing the audit function.
Three, China's performance auditing system changes
Compared with the United Kingdom and the United States, China to carry out performance auditing for a shorter period of time, can be roughly divided into three stages. Amalgamator.taojz.com
The first stage, in the 1980s. At this stage, the state audit organs actively carry out theoretical research and pilot work on performance auditing (economic efficiency auditing), and put forward the idea of starting from financial auditing and landing on economic efficiency. According to the 1984 audit data, at that time, there were 270 audit bureaus above the county level in 22 provinces, municipalities and autonomous regions of the country, and 1,263 departments and audited units were audited on a trial basis, in which the issue of economic efficiency was fully considered.
The second stage, the 1990s. In early 1991, the National Audit Conference required audit institutions at all levels to identify a number of large and medium-sized enterprises for regular audits, not only to audit the authenticity and legality of the financial income and expenditure, but also gradually to check the relevant internal control system and economic efficiency aspects of the extension, and to make appropriate audit evaluations, to promote the improvement of economic efficiency. At that stage, the auditing authorities, on the one hand, continued to implement the pilot microeconomic efficiency audit with state-owned enterprises as the main object, and, on the other hand, carried out some audits with the nature of the macroeconomic efficiency audit, for example, the national auditing authorities carried out a pre-start audit of the construction project at the same time, *** auditing more than 20,000 projects, with a total investment of 105,815,000,000,000 yuan, and after the audit of 716 projects that did not have the Start conditions of the project to give advice, compression of the project's total investment amounted to 128.5 billion yuan.
The third stage, this century to the present. Since the beginning of this century, China's socio-economic environment has undergone significant changes. Rapid economic development has led to the rapid expansion of financial expenditure, open government affairs, enhance national competitiveness and so on have become the driving force of China's full-scale performance audits. 2001 Audit Office of the organization of the return of farmland to forests and grassland pilot project funds audit and rural power grid audit, the organization of the key airport audits in 2002, as well as the Shenzhen Municipal Audit Bureau organized by the city's hospitals in 2002, the procurement of medical equipment, large medical equipment use and management of medical equipment, the use of large-scale medical equipment and management of medical equipment. In July 2003, the Audit Office formulated the Audit Development Plan for 2003-2007, which clearly stated that the audit of the truthfulness and legality of financial income and expenditure should be emphasized together with the audit of efficiency, and that the weight of efficiency audits should be increased year by year, so that the efficiency audit force would account for about half of the total audit force by 2007.
Countrywide, China's efficiency audits have been a major source of revenue.
China's performance audit has obvious local characteristics. First of all, the Auditing Law and related legal provisions of the "real, legal, effective" provisions of the performance audit and financial audit together, the audit mainly to investigate and deal with and expose serious losses and waste of state-owned enterprises and the loss of state-owned assets for the purpose and content. Secondly, the target of the audit is mainly state-owned enterprises, which is the efficiency audit in the microeconomic field, and concentrates more on the analysis of their financial results, and the depth and breadth of the evaluation of their economic activities are insufficient. Thirdly, performance audits are mainly carried out by the internal audit organizations of enterprises, and although some performance audits have been carried out by national audit institutions on an experimental basis, the number of such audits is relatively small. Fourthly, there are many after-the-fact audits, but not many before-the-fact audits, and there are fewer during-the-fact audits, i.e., controls and adjustments in the course of economic activities. Fifth, although China's implementation of performance auditing has begun to show results, but, up to now, China's performance auditing system is not yet sound, such as there is no similar to the U.S. "Performance Results Act" of the national law and related systems, the current "Audit Law," "Budget Law" and its implementation of the regulations have not been involved in the subject. The inadequacy of the performance auditing system has become a bottleneck for the comprehensive development of performance auditing in China and the enhancement of audit quality.
Four, improve China's performance auditing system system recommendations
Performance auditing system is the audit institution to perform audit operations of the norms, involving the "Audit Law", "Budget Law" and its implementing regulations, the work of the various guidelines, auditing standards and so on. After comparing the performance auditing system of various countries, combining the current problems in carrying out performance auditing in China, and considering the important initiatives of the Audit Commission on performance auditing in recent years, the following suggestions are made:
(a) Revision of the Audit Law and its implementing rules
China's current Audit Law has been promulgated for ten years, and neither the Audit Law nor its implementing rules explicitly refer to performance auditing. The Audit Law and its implementing regulations have not explicitly mentioned performance auditing. However, due to changes in the political and social environments, the current Audit Law can no longer adequately meet the needs of the current auditing business, and it has become inevitable to amend the Audit Law and the related supporting decrees, so it is recommended that: first, the concept of performance auditing, audit content and procedures, etc., be introduced into the Audit Law; second, in order to facilitate the supervision of the government's emerging programs, if the amendment is too slow to meet the urgency of the law, the Audit Law can be amended first. Second, in order to facilitate the supervision of the government's emerging programs, if the amendment of the law is not urgent, the implementation rules can be amended first, without violating the provisions of the parent law, the first performance audit procedures and results of the treatment of the formulation of a complete set of supporting measures.
(2) Formulation of performance auditing standards and working guidelines
Standards are authoritative norms used to ensure audit quality, professional ethics, and auditing expertise, so that audit reports submitted by auditing organizations can be trusted and valued by the public. Countries that have successfully implemented performance auditing have formulated performance auditing guidelines, such as the U.S. Government Auditing Standards (commonly known as YellowBook), Chapter 6 of the Performance Auditing Guidelines, Chapter 7 of the Performance Audit Reporting Guidelines. Canada's Performance Audit Working Guidelines*** include four parts: the first part introduces the connotation of performance auditing, the second part describes the basic characteristics of performance auditing, the third part is the performance auditing work norms, and the fourth part describes the important functions of the Auditor General's Office Performance Audit Quality Management System. There are currently no performance audit guidelines and working instructions in China, so it is recommended that, firstly, performance audit guidelines should be formulated and implemented expeditiously to systematize, standardize and specify the working basis and process of performance auditing; and secondly, performance audit cases should be compiled to serve as a reference for auditors to handle performance audits for the benefit of experience inheritance. Article Source:Gold Digger Essay Sample Center
(3) Unify the caliber of annual budgeting and performance audit evaluation Article Source:Gold Digger Essay Sample Center
The budget is a financial plan for government administration, and the budget should be prepared to meet the needs of performance evaluation. China's Budget Law has not yet introduced the concept of performance budgeting, annual budgets prepared by governments at all levels generally have unclear objectives of governance plans, lack of performance measurement indicators and methods, and other problems, and are unable to assess whether the results of budget implementation to achieve the expected benefits, so it is recommended that: amend the Budget Law, the concept of performance budgeting into the Budget Law.
(D) the establishment of the final audit report and the administrative organs of the rewards and punishments associated mechanism
The final audit report is the budget and program implementation results of the evaluation report, is the government's overall financial system in the feedback information. Currently China's final audit report is not associated with the administrative organs of the rewards and punishments mechanism, the final audit report revealed in the audit opinions generally not by the administrative organs of the importance of the same problem occurs repeatedly, so it is recommended that: the revision of the government at all levels of budgeting and implementation of the key points of the previous year's budget implementation performance as an important reference for the next year's budgetary allocations.
(E) improve the administration's performance evaluation system and assessment indicators
As if the company must be responsible for shareholders, the government must also be responsible for the taxpayers, good public *** resource management and utilization of duties. The U.S. Government Performance Results Act of 1993 provides that the annual performance plan submitted by each agency to the budget management department should include the following: ① program performance goals; ② objective, quantifiable and evaluable way to express the goals; ③ briefly explain the work process, technology, capital, human resources, information and other resources needed to achieve the goals; ④ establish performance indicators; ⑤ determine the results of the program and the objectives of the basis for comparison; ⑥ Describe the method of benefit assessment adopted. At present, China's administrative organs have not yet established a more complete performance evaluation system, so it is recommended that: first, the performance results law be formulated with reference to the practice of the United States to improve the performance evaluation system; second, the implementation of the performance evaluation system be promoted by the power department to obtain the active participation and support of the administrative organs; and third, the results of the performance evaluation of the various administrative organs be included in the annual final accounts report to meet the need for the legislature to supervise the administration. Source:Gold Digger Essay Center
(F) Improve the Publicity and Timeliness of Performance Audit Information
Audit reports submitted by auditing institutions to the outside world have a lag in timeliness, which has weakened the reference value of the audit reports. Therefore, it is recommended that: first, project investigations on topics of interest to the community or taxpayers, which do not involve state secrets or commercial secrets, should be made public in due course; second, a spokesman for the auditing organization should be set up to select appropriate information and make it available to the public at the right time; and third, selected cases of annual performance audits should be made available to the public through the auditing website.
(VII) build professional consulting mechanism
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As a result of the change of the audit function, many advanced countries, government auditors by the traditional role of auditors in the past, evolved into the evaluation of personnel (evaluators). The United States since the 1970s has been gradually moving towards the era of policy evaluation, assessing whether the federal government's programs are in line with the principles of economy, efficiency and effectiveness. China's government audit work is also gradually developed in this direction, so auditors must have basic accounting, auditing and other professional knowledge, but also must have other natural and social disciplines of professional knowledge, such as public *** management, business management, economics, public *** policy, information management, law, civil engineering, construction, etc., at the same time, for the government must have a deep understanding of the governance, the only way to Competent in the functions of public *** policy analysis and assessment of the performance of the implementation of government programs. At present, due to the constraints of the relevant system, the audit authority is limited in the channels of employment, and the scope of professional knowledge of the audit staff is too narrow, therefore, it is recommended that: the audit authority can be based on the Canadian government's practice, the establishment of the "Audit Advisory Committee" (Audit Advisory Committee), to provide professional and technical advice, the members can be drawn from the Audit Office and the Social Welfare Agency. Members can come from the Audit Office and all sectors of the community, and should be leaders or well-known experts in their respective fields.
(VIII) Maintaining the supreme independence of the auditing organization
The core value of the auditing organization lies mainly in its supreme independence and professional competence. Due to political, economic and cultural differences, the status of audit institutions is not the same in all countries. Britain and the United States belong to the legislative type, France belongs to the judicial type, Germany and Japan belong to the independent type. China's National Audit Office is subordinate to the State Council, belonging to the administrative type, with weak independence, and the work carried out by the audit organs is, in a sense, the government's "internal audit". Audit organs are responsible for auditing the implementation of the budget at this level, and the budget implementation of many problems often related to the government, not to mention the audit organs of the funds from the local financial, so it is recommended that: first, through the National People's Congress legislation, to provide legal support for the audit organs to carry out independent auditing work; second, the audit organs of the funds approved by the National People's Congress, not subject to the control of the government's budget.
Main references: gold digger essay sample center
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Translated by Lee Hsiang-Mei, 1999, "A Guide to Performance Auditing for the UK National Audit Office," Auditing Quarterly, Vol. 19, No. 4, Taipei: Auditing Journal.
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