The Study Of The Audit Of The Chinese Government's Performance

Government is confronted with numerous difficulties, one of them is how to guarantee the efficient use of public money, and another is how to make the public believe that government is trying to manage public money better. Practices proved that good institutional arrangements can reduce the cost of management effectively, improving the emergence and development of advanced and reasonable behaviors, at the same time decrease and depress the emergence of obsolete and unreasonable behaviors. As a choice of institution, government performance audit will make key contributions to the supervision of government power.Government performance audit is an examination conducted by government audit bodies through the valuation of a public management activity of government to provide an assessment of whether the activity has achieved economy, efficiency and effectiveness, to improve the level of government public management and raise management performance. The so called economy is concerned with minimizing the cost of obtaining and utilizing resources, having regard to quality, that is whether the inputs used are conservative or not; Efficiency is concerned with the relationship between the outputs and the inputs, that is the maximum output from any given set of inputs, alternatively, it may require minimum inputs to achieve a given quantity and quality of output; Effectiveness is concerned with achieving predetermined objectives (specific planned achievements) or goals and with the actual impact (the output achieved) compared with the intended impact (the objectives) of projects, programs or other activities.The backgrounds or reasons of the emergence of the government performance audit lie in three points: 1. the rise of Keynesianism brought about the expansion of government functions; 2. Along with the progress of democratic political system, democratic ideology of the public becoming stronger and stronger, and the requirement of the government obligations becoming higher and higher; 3. The application of scientific management technology to public management provide a technology basis for performance management and assessment. In the sense of principle and practice, the significance of introduction of government performance audit is very important in improving the performance of public fiscal spending, deepen the reforms of political system in our country, and the recreation of efficient, democratic, clean, transparent and responsible government, and playing a big role in ensuring the full play of the government functions. Today, 85 per cent programs of the US GAO (General Audit Office) are performance audit, together with 40 per cent of that of the Canada NAO (National Audit Office) and UK NAO (National Audit Office). The audit history of our country is relatively short, so the practice and theory of government performance audit is still in the 'trying and exploring' phase, the scope of it is somewhat narrower and the number of government performance audit programs is small, and the try and exploration are still in their first steps, scattered, and lack systematicness. Therefore, strengthening theory and application research of government performance audit is of momentous current significance in our country's economic development social progress.Today, the research of government performance audit is still in its first step, and the research of the relevant concepts and connotation of it are still lacking systematicness, and it is also lacking a unified and clear-cut mode of how to operate government performance audit in practice. In the strict sense, the so called exploration in theory and practice of government performance audit is only the deepening of the financial audit, and is not genuinely independent government performance audit. So, the research of the theory of government performance audit is of momentous significance in directing audit practice. In developed countries such as the US and the UK, the theory research and audit practice have been experiencing several decades' exploration and improvement, and have been accumulating a lot of ripe experiences today, and their research of the process, approach, and measures of assessment can be combined with the concrete conditions of our country, and government performance audit is becoming increasingly important in the whole government audit. How to use the experience of the government performance audit of other countries for reference, construct the theory system of government performance audit in our country, and explore suitable ways of government performance audit according to the present situation of government audit of our country. This has a current significance to the development of government performance audit in its starting phase in our country. It's also the train of thought and starting point of this paper.Chapter 1 of this paper mainly analyses the connotation of government performance audit, and distinguishes the relationship and difference between government performance audit and government financial audit, and between government performance audit and government performance valuation. Chapter 2 analyses the theoretical foundation of government performance audit, and traces government performance audit to its source. Chapter 3 reviews and analyses government performance audit in western developed countries where it's developing well, and try to find some beneficial inspiration to the development of government performance audit in our country. In chapter 4, I try to establish the standards of assessment of government performance audit. Chapter 5 analyses the environments of government performance audit in our country. Chapter 6 analyses the mode of government performance audit under the background of our country. Chapter 7, also the last chapter, analyses the standing difficulties and the strategies to solve these problems in developing government performance audit in our country today.