ABSTRACT
In recent years, with the advance of democratic reform, there is increasing
enthusiasm on people to involve themselves in government and political affairs.
Public not only requires government and public institutions to provide more and better
services, but also concerns the cost of the financial and economic resources spent on
the services provided by the government and public institutions , and the effect of the
services provided. Purely financial audit and compliance audit has been difficult to
meet the public demand. Performance audits soon became a trend in the development
of the Chinese government audit. The primary part to implement the performance
audit is to identify the items of audit, which are usually issues of enormous concern to
the public. Pension insurance system is a suitable topic for the performance audit. As
an important component of the social security, pension insurance system experienced
many changes. It is a hot issue which closely related to public life. But for such a
major reform, the National Audit Office has not yet carried out a comprehensive and
systematic examination to the public administration’s performance and
Implementation results. Therefore, make a research to the performance audit mode
that suits China's national conditions which can not only accumulate experiences in
government performance audit and establish China’s modern audit systems but also
improve the efficiency of the government pension insurance’s work is of great
significance.
This article consists of six chapters. The first chapter, introductions, introduced
the source,purpose and significance of the subject, the research at home and abroad
on the subject, and the main content and the framework of this paper. The second
chapter analyzes the background on the implementation of the audit item that is
China’s pension insurance system. It focuses on the history of China's pension
insurance system, the existing system, and system attributes, which demonstrated the
necessity of performance audit on the pension insurance system, and also laid a good
groundwork for the implementation of the performance audit. The third chapter
discussed the theoretical foundation of the performance audit, which including the
concept of performance audit, the objective of performance audit, the characteristics
of performance audit, the origin and the development of performance audit, the
theoretical basis and structure of performance audit. Based on the study of the chapter
2 and chapter 3, the fourth and fifth chapters conducted a practical study which aimed