financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2023-27-4-80-92finance-2303Research ArticleДРАЙВЕРЫ ЭКОНОМИЧЕСКОГО РОСТАDRIVERS OF ECONOMIC GROWTHАудит эффективности: условия развития в КитаеPerformance Audit: The Development Conditions in Chinahttps://orcid.org/0000-0002-8915-6006ЛюЯ.LiuY.

Яли Лю — аспирант, кафедра статистики, учета и аудита

Санкт-Петербург

Yali Liu — Postgraduate Student, the department of Statistics, Accounting and Audit

Saint Petersburg

18193158922@163.comСанкт-Петербургский государственный университетРоссияSaint Petersburg State UniversityRussian Federation2023280820232748092Copyright © Лю Я., 20232023Лю Я.Liu Y.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/2303

В настоящее время аудит эффективности стал одной из основных обязанностей аудиторских организаций в мире. В Китае по мере продвижения реформы национального управления и финансовой модернизации аудиту эффективности уделяется все больше внимания, но он все еще не получил широкого распространения. Цель исследования — выявление факторов, оказывающих влияние на развитие аудита эффективности в Китае. Об актуальности проблемы свидетельствует рост исследований в области государственного аудита и аудита эффективности в последние годы. Автором проанализированы современные публикации по данной теме как российских, так и китайских авторов. В качестве метода исследования выбран анализ ключевых слов в отчетах Государственного совета по аудиту Китая за 2011–2021 гг. Использован широкий спектр методов анализа информации. По результатам исследования сделаны следующие выводы: основная направленность аудита эффективности в Китае заключается в контроле и обслуживании управления страной; область аудита ориентирована на окружающую среду, ресурсы, средства к существованию людей и т.д.; содержание аудита переходит от управления и использования фондов к реализации политики и  управлению проектами; стандарты оценки аудита повышают справедливость и  экологичность на основе «3E» (экономичность, продуктивность, результативность; методы аудита ориентированы на применение таких современных средств, как анализ больших данных. Основным условием для развития аудита эффективности в Китае является внимание и продвижение его со стороны законодательной власти.

At the present time, performance audit has become a major work responsibility of auditing institutions in the world. In China, as the reform of national governance and financial modernization progresses, performance audit has received increasing attention, but it has still not been truly implemented. The purpose of this paper is to identify that influence the development of performance auditing in China. The relevance of the problem is evidenced by the growth of research in the field of public audit and performance audit in recent years. The author reviewed recent publications on this topic by Russian and Chinese authors. In the paper apply the research method to analyses keywords in the State Council Audit Report of China 2011–2021. A wide range of methods of information analysis is used. The results of the research lead to the following conclusions: the basic orientation of China’s performance audit is to supervise and serve the country’s governance; the audit field is inclined to the environment, resources, people’s livelihood, etc.; the audit content transitions from fund management and use to policy implementation and project management; audit evaluation standards increase equity and environmental friendliness on the basis of “3E” (economy, efficiency, effectiveness); audit methods highlight modern tools such as big data auditing. The attention and promotion of performance audit by the legislative authority is an essential requirement for its growth in China.

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The authors declare that there are no conflicts of interest present.