本文是一篇Essay代写范文，题目为：The change of government performance audit，这篇Essay讨论了政府绩效审计的变化。政府绩效审计会发生变化，前提条件就是潜在的利润发生变化。如果政府的财政收入获取不到这个利润的话，那么审计主体就必须以改变的现行制度。
The change of government performance audit
"The 2003 to 2007 audit work development planning" proposed in the five years after the percentage of Chinese government audit work shall be fifty workload into the performance of audit. Whether and how to achieve such a requirement, but also many questions need to clear. The successful experience of other countries for reference and lessons, be helpful for our country more smoothly carry out government performance auditing.
《2003年至2007年审计工作发展规划》提出五年后我国政府审计工作的百分比应纳入绩效审计工作量的50%。是否以及如何达到这样的要求，还有很多问题需要明确。借鉴国外的成功经验和教训，有助于我国更顺利地开展政府绩效审计。
In view of this, this paper used the system change in China with the theoretical analysis and the same for although the audit system the Swedish government audit is how to walk to the performance auditing. This paper has two purposes, one to the system change theory frame analysis the Swedish government performance auditing process change: secondly, to our country performance audit in the enlightenment.
鉴于此，本文采用制度变迁与理论分析相结合的方法，对瑞典政府审计如何走向绩效审计进行了探讨。本文有两个目的，一是对制度变迁理论框架分析瑞典政府绩效审计过程的变迁：二是对我国绩效审计的启示。
According to the basic assumption that's thinking model and system change incentives is expected to get maximum potential profits subject, namely the external profits and the premise condition is that there are potential profits. Performance auditing the premise condition of change is should have potential profits. If the financial revenues and expenditures of other or auditing system audit system can't get this potential profit, audit main body will have change reason to make the internalization of external profits, it must to the existing system of innovation. Institutional change is an evolutionary process, it includes system alternative, conversion process and transaction. It through the complex rules. Standards and implementation of the marginal adjustment to realize, institutional change is the source of the relative prices and changes in preferences.
First, on the one hand, the price change elements. That is because long-term financial revenues and expenditures audit, financial revenues and expenditures of auditing system audit unit, to the development of the society in effect is very small. Diminishing marginal benefit, another auditing system of the implementation of the imperative, but right now a kind of performance auditing system just adapt this situation requirements arises at the historic moment. Sweden's audit work has 400 years of history. Established in 1527 "the king bookkeeping bureau", changed in 1967 to national sab, leadership by the ministry of finance. By the government appointed auditor-general. Since then, the work gradually from the financial audit turned to performance auditing.
Sweden is the first performance audit in European countries. Generally think, increase of national income per head. People more the requirement to change the existing system to adapt to the new situation of the need, such as economic successful people may ask more political power. And embodied in performance audit in, can understand so, the higher the national income per head, people education culture level higher, political and for democracy, and therefore more for the implementation of democratic consciousness embodied performance auditing. Sweden in 1970 per capita GDP totaled $4107, and the same period than Japan ($1961) and other countries much higher. As a welfare state, in 1970 the national income has amounted to $29.9 billion, compared with the Dutch ($29.11 billion) quite, far higher than at the time of some powers, such as Iran ($10.586 billion). After the second world war, a period of time, the fast development of economy. The 1946-1949 average annual GDP growth rate of 6.4%.
Second, cause relative price changes and a factors is the change of the technology. Justin yifu Lin think, and transaction cost related technical change, this arrangement is better than the other alternative arrangement more effective, originally for financial revenues and expenditures based on technology level audit is relatively backward, and on the basis of along with the development of economy, science and technology level changes with each new day, the original unable to deal with some of the data were needed for the moment now.
This is the technology in a range of output change happened in scale increasing return. In 1971, the total amount of scientific research fund 2.726 billion kronor, accounts for 1.8% of GDP, and 1975 years of French (1.8%) quite, more than 1970 years of Japan (1.1%), Canada (0.9%), India (0.3%). Swedish these expenses is far higher than other countries, Sweden become Europe's first performance audit in countries can find the reasons from part here.
Third, the accumulation of knowledge and the development of the education system. Make the information accepted subject, information collection and transmission methods and information material itself fully improve, reduce the certain and system arrangement innovation the costs associated, affect the performance of audit change income and cost. Performance audit need more discipline knowledge, the development of the related subjects for the development of performance auditing provides great help, such as the performance of public management and modern budget system, cost efficiency and economic analysis method, the application of statistics and computer science, technology and other psychological survey behavioral science, political science, etc.
Sweden in 1970 the university student 141200 people, enrollment rate 21.3%, higher than in the same period of some developed countries such as Australia (16.5%). Italy (34.6%), far higher than countries such as India (8.2%). 1970 education funds 13.15 billion kronor, accounts for 7.7% of GDP, far higher than western seven major industrial countries, such as the United States (6.696).
Fourth, social codes of conduct, value orientation also affect performance auditing income and cost of change. Dutch researchers hoff stender's five dimensions of the research from 50 countries and three areas of ethnic culture influence (survey the IBM in all over the world, the conclusion of the employee situation). Chan, the culture and the auditor examination of the relevant error ration, mainly studies power gap and individualism to audit the influence of mistakes. The study found that the state power gap auditors more easy to make a mistake and individualism strong enterprise mistakes more; There is also some scholars' research found that the cultural dimension of accounting different contents have influence, the above all is the study of the influence of the culture of accounting.
No found to have some scholars will performance auditing whether related to the development of the culture and a empirical research. Only the highest international organization 1986 audit institutions shall confirm the audit has 12th conference of the national features or culture. Democratic consciousness to enhance the development of performance auditing. The Swedish people's behavior standard, value orientation of change of external influence performance auditing income and cost.
目前还没有发现有学者将绩效审计是否与企业文化的发展相关进行了实证研究。只有最高国际组织1986年审计机关才能确认审计具有第十二届会议的民族特色或文化。增强民主意识，促进绩效审计的发展。瑞典人的行为规范、价值取向的变化对绩效审计的收益和成本产生了外部影响。
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