Government performance audit is not only a kind of management audit, it is a kind of management audit. In recent years, audit institutions at various levels in performance audit is conducted on the development of positive exploration, which have made some achievements, but from the scientific development of the performance auditing requirements and quite gap. Analysis of our government performance audit problems and restriction factor, the last in the practical work of a performance audit case are analyzed.
Our country government performance audit in socialist market economy condition, based on our country specific political and economic system and government management level and work. In the mid 1980 s to 90 s is our country government performance audit the bud, worse in the state-owned enterprise objective under pressure, audit institutions shall actively carried out performance auditing theory and pilot work, put forward the “from the financial audit, the analysis of economic benefits, carry out”, and this is also decided at that time to benefit audit a stream of lay particular emphasis on in the efficiency of enterprises audit. In China since 2005 the performance of audit institutions shall carry out advocate audit, mainly around the public capital management and use of the effectiveness of, is generalized, integrated performance audit of the target. Here’s the audited work unit has from the pure state-owned enterprise, expanded to all management and use of public money the government departments and enterprises and institutions. This paper mainly to the us government performance auditing the main problems existing in the study, and in the practical work a performance audit case are analyzed.
2 our government performance the main problems of the audit.
2 · 1 insufficient knowledge of performance auditing.
In the world the audit in our country, the performance of audit cognitive also limited to a small range, a significant number of auditors to this term is there are some initial impression, as for its actual content, what is the specific the how to operate, still poorly understood. From the only some literature material to see, the majority are still stay in abroad on the introduction of the situation. There’s even a kind of view, performance audit is the product of western countries, not consistent with China’s national conditions, in the existing audit assignment is very heavy case to get this fancy things, seems to be little sense. Admittedly, now China’s accounting information distortion phenomenon also are quite common, and on this basis in the difficulty of the performance auditing really large.
2 · 2 more difficult to obtain accurate full audit evidence.
Performance audit to implement evaluation, is about to make systematic evidence objective analysis. The auditor to audit evidence theory must be won, analysis and evidence of a thorough understanding of the technology. Audit evidence is confirmed by the audit unit of economic efficiency of the carrier, a concrete analysis of the performance auditing work arrangement is based on the evaluation based on the collection of data. Audit material including on income, spending, resources and assets of financial data; The structure of the organization, the business activities of background information; Business goals objectives such as material; The auditees accomplish goals methods, use methods to accomplish goals level of activity material; The auditees in order to effectively target and take the program and control measures, such as plan, financial control, management information system, information resources.
2 · 3 performance evaluation index system is not perfected.
Performance audit must have a comparison and evaluation results to the current period of the standard. In the financial audit, evaluation of the expression of the financial statements of the contents of the standard is generally accepted accounting principles. But in the performance of audit, evaluation of economic activities by the authorities responsible for standard is the design and application of auditors, normally according to the standards set by the authorities are evaluated. But, for now, to evaluate the performance index system is a lot of limitation, namely only financial index, without the financial index; Only history index, no future value index; More comprehensive index, single index less, the lack of “warning” index. In standard of auditors, cannot in-depth understanding of the auditees’ economic benefit, must from other sources to “borrow” standard or some kind of standard design, and then measure the work product.
This often is a difficult work, solution is to develop our own and create effective index system, but this is not be accomplished overnight.
2 · 4 can’t fully implementing performance auditing.
The current government performance audit, more is for capital construction investment, financial business, and for the main public sector, namely the institutions of the funds expenditure, special funds, now still rarely carry out performance audit, at the same time the state-owned enterprise is in the field of economic benefit audit, but recent years, along with the state-owned enterprise is changing the management mechanism, the modern enterprise system and an effective incentive and restraint mechanisms gradually established, state-owned asset management mode to reform and perfect gradually, and to pay attention to the enterprise performance has been more and more become enterprise managers of the aware behavior, the enterprise performance seems to have no longer is the focus of attention of the government audit, internal audit tilted to the trend. At present, however, exist in state-owned enterprises of a significant problem is that foreign investment performance issues, many bad assets is due to the investment decision-making errors, poor management, or to appropriating public property for private use. In addition, with the rise of government purchase, government purchasing activities in the audit has for several years at present, the main concern is still true and compliance for the entire economy of the procurement activities, efficiency and effect are considering not many.
3 XiaGuanOu sab performance audit case analysis.
3 · 1 project basic situation.
In 2010 XiaGuanOu sab to the nanjing 2008 and 2009 year’s disabled persons’ federation (hereinafter referred to as XiaGuanOu recommended) handicapped guarantee the use of special funds for the audit. On the analysis of the specific conditions of the project after, puts forward the policy measures, not only completed the authenticity of the legality of the audit goal, and reflect the performance of goals.
XiaGuanOu recommended the representative organizations for disabled persons and the supervisor of the work for disabled persons business groups, take on the part of the function entrusted by the government, the China disabled persons’ federation is the local organization. 2008,, and 2009 provincial, municipal and district of dial recommended financial guarantee funds for disabled persons for 2488000 yuan and 3493530 yuan; 2008, 2009 annual put into use social security funds for disabled persons 2747166 · 59 and 2941198 · 30 yuan, for two years to keep certain increase. The disabled person association financial implementing the administrative units accounting system “, by 31 December 2009, the unit carrying assets, liabilities, net assets situation: assets 1940901 · 65 yuan, of which, the bank deposit 1139234 · 55 dollars, temporary payment 447757 · 10 yuan, fixed assets 353910 yuan; Liabilities (temporary deposit) 64478 · 87 yuan; Net assets 1198439 · $44, among them, the fixed fund 353910 yuan, balance 844529 · $44; Dial 677983 · 34 yuan into the special fund. Another financial account balance 218341 · 61 yuan.
XiaGuanOu recommended the disabled is mainly used for special funds guarantee funds, education employment recovery work working funds, the social security funds and work the funds. The disabled guarantee special funds involve wide, involve area bureau of finance, federation of the disabled, and dealing with all the streets, the community service, but use specific implementation in the streets, some of the projects, through the streets to implement community, so the audit teams will streets and communities to the use of the funds as audit priority. A review of the use of the organization expenses is reasonable, whether occupy appropriation, Staff salaries are in time, extend standard compliance with, if there is any salary of embezzle part of phenomenon; Whether there is any falsely claim, intercept special funds; A review of each project whether every street make special management system and the evaluation method, the execution is effective; Whether to establish the corresponding personnel file management, personnel employed whether complete formalities compliance, employed personnel are in conformity with the provisions, whether the program code, whether justice; Disabled people to the project are satisfied, the project is the desired effect.
3 · 2 audit results analysis.
The audit team to audit found in the disabled guarantee special funds accounting is not standard, the necessary money does not reach the designated position, an illegal issue subsidies, and provides a unified disabled guarantee special fund only door, will all funds into account management, according to the specific use of accounting FenZhang strengthen financial management advice. Suggest the disabled person association make contract workers post work appraisal standards and punishments and rewards to inspire the handicapped people management personnel work enthusiasm. In financial management, procurement and official in hosting strengthen financial management, perfect the examination and approval procedures. At the same time, suggest to the streets and form a disabled security project integrated management institutions, change original project department lead management model, unity to the disabled person insurance program and the specific management personnel, start with regional characteristics of the disabled security project, let more disabled people get more care and employment opportunities.
From the project implementation see, this time key in order to promote social enterprise audit reform and development as the goal, to evaluate the special funds in the protection of national economic and social development of the effects of play and degree, and evaluated the effect of various departments use fund to evaluate the management control system of the healthy and effective, and reveals the existing problems, and advances some improving ideas and Suggestions. But because the audit of the environmental condition, make the project is in focus on policy implementation evaluation still exist some limitations. Though the project including policy implementation of audit content, but since the audit judgment and performance evaluation of standard reference and lack of unity, which leads to the policy performance the comprehensive analysis of the situation is not well macro.
In the example above, will performance audit and financial audit, and the combination of authenticity, legality and profitability in unity, audit contents include not only reflect the financial revenues and expenditures, including efficiency, effect, but with no effective use of performance audit methods, performance evaluation standards and index is not clear, and, of course, the auditor of subjective performance auditing not value, the existence of performance auditing for fear of mood, so lead to audit the legitimacy only highlight the implementation of content, to the policy analysis attention is not enough, the policy effect audit survey point, performance audit target failed to fully realized.