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"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. 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.

A, the Swedish government performance auditing change analysis

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.

From changes in relative prices look, mainly is the following two aspects of change:

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 t本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。