Research On The Reform Of Chinese Government Performance Audit

Government performance audit has been gradually introduced into China by the western learning since the nineteen-eighties,which plays an important role in promoting China's economic and social development as well as the effective use of public resources.At the same time,political,economic and social problems,including high cost,high pollution,high corruption and lack of public goods supply,the widening income distribution gap,are increasingly serious,and all the problems are attributed to lack of public responsibility and the poor government performance.Improving the governance performance and prompting the government to realize the public value has become the key determinants of government trust,which needs government's self-awareness,and some institutional guarantee more.Government performance audit is an effective method to achieve the above goal,by which the public responsibility connotation and the essence of the government performance can be treated rationality,by which problems such as low efficiency of public resources allocation,extensive management pattern and unfair distribution can be effectively solved,by which public trust of government performance and satisfaction can be maintained continuously.Meanwhile government performance audit also needs to solve itself problems on how to reveal multiple public values,seeking development in the reform and innovation.This paper analyses the current developing situation of government performance audit,its main problems and their causes,dissects the main challenges facing the government performance audit in our country.It also expounds the necessity of deepening the reform of government performance audit and its anticipative goals,discusses the basic content of deepening the reform of government performance audit and methods.Besides,detailed measures of deepening the reform of government performance audit are proposed.This paper argues that the performance audit is an important tool to maintain the trust of government performance and to build a modern national governance system.However,the current government performance audit in our country cannot meet the above requirements,so it needs to be reformed urgently.Based on the country's needs of Performance management,the government audit should be increased to the national audit,which satisfies the need of the transformation in the modern national governance system from strategic height of the country.It needs to abandon the narrow performance view which evaluates only by economy,to build a multiple performance view of comprehensive combining public values such as economy,efficiency,fairness and justice,and to improve the performance audit of expectations,which make the performance audit plays an important effect on national governance and improvement of government performance and becomes modern performance auditing with Chinese characteristics by its own unremitting efforts.