The Research On County Government Performance Audit

In March 2018,the Central Committee of the Communist Party of China issued the plan for deepening the reform of the party and state institutions,then the Central Committee of the Communist Party of China established the central Audit Committee on the basis of this scheme.Xi Jinping is director,Li Keqiang and Zhao Leji are deputy directors and Hu Zejun is the office director of the central audit committee.The purpose of establishing the central audit committee is to strengthen the leadership of the Party Central Committee on the audit work,to implement the requirements of the Party Central Committee to deploy the audit work,to strengthen the overall audit work in the whole country,to optimize the allocation of audit resources,and to play a better role in the audit supervision.A number of decisions on the full promotion of the rule of law,which stated It is necessary to conduct full audit coverage of public funds,state assets,state resources and leading cadres in fulfilling their economic responsibilities,were passed through In the fourth Plenary Session of the 18th CPC Central Committee.The full coverage of audit means not only the full coverage of audit work,but also the full coverage of audit results.This shows that the focus of government audit which is based on current economic responsibility audit,to pay attention to the authenticity and legitimacy of financial revenue and expenditure,transfer to the macro level of power operation and policy implementation and carry out policy and measures to carry out tracking audit,which focus on people's livelihood,resources,performance and so on.In his important speech on the first Plenary Session of the 18th CPC Central Committee,general secretary Xi Jinping pointed out:The results of all our work will ultimately depend on whether the people really get the real benefits and whether the people's life has been really improved;In the reports of the 19th cpc central committee,general secretary Xi Jinping also pointed out:We must uphold the people's principal position and uphold the principle of building the party for the public,and of govern oncefor the people to Practice serving the people whole heartedly as the fundamental purpose.The county government is an important bridge in our government hierarchy,the level of county government performance management is directly related to the overall performance improvement of our government.Strengthening performance management is not only a necessary way for county-level governments to improve government efficiency and public trust,but also to assess whether the government's behavior meets the requirement of "people-oriented,comprehensive,coordinated and sustainable development",which is beneficial to establish a good image of the government.The implementation of government performance audit is conducive to improving the level of government performance management,and is an important part of government performance management.At present,China's government performance audit is still in its infancy,and the real government performance audit has not yet started.However,from the reality of our country,it is urgent to carry out government performance audit,and especially to carry out the performance audit of the grass-roots government.Therefore,this article will study the county government performance audit from the following a few parts.In introduction,the research background,the purpose and significance of the study,the definition of the concept,research thought,research content and research methods are introduced.The first chapter is literature review,which mainly focus on the research status of government performance audit at home and abroad.The second chapter is the origin,development and theoretical basis of government performance audit,which mainly introduces the origin and the development of government performance audit and the five theoretical foundations of government performance audit.The third chapter is the research on the elements of county government performance audit,which mainly refers to the definition,main body,the object,content,objectives and methods of performance audit on county level.The fourth chapter is the audit index system and evaluation criteria of county government performance.The performance audit of county government is mainly carried out from three aspects:internal control,people's livelihood and economic development level.The internal control factors mainly refer to the field work standards of the performance audit in the United States government auditing standards,and related indicators in the performance evaluation of county(District)government websites in China and other related research literatures;The people's livelihood factors mainly refer to the relevant indicators in the performance evaluation of the government website of our county(District),and economic development level factors mainly refer to the indicators of(?)overnment performance audit related literatures.Thus,the index system of the performance audit of the county government,which consists of three aspects that are the internal control situation,People's livelihood(external customer satisfaction)and the economic development level,and the evaluation standards are explained.The fifth chapter is the county government performance audit criterion and procedures,which are divided into five steps:the first step is to obtain the performance report of the county government;the second step is to compile performance audit plan and audit preparation;the third step is to implement performance audit,adopt appropriate methods to collect performance audit evidences;The fourth step is to compile and issue performance audit report;the fifth step is follow-up audit.The sixth chapter is the application of the performance audit method of the county government which mainly uses the analytic hierarchy process and the Balanced Scorecard analysis method in the performance audit of three county governments in Hebei province.Through empirical analysis,it is concluded that the overall performance of the three counties is the best in Z County,X county is medium,and Y county is the worst.And for each county performance deficiencies,put forward relevant improvement measures.The last part includes the research conclusion,thought,innovation and deficiency.Among these eight parts,the third chapter,the fourth chapter,the fifth chapter and the sixth chapter are the key chapters of this article.In the process of research,normative analysis,Delphy Fa,Li Kete's subscale,AHP and balanced scorecard are adopted.The adoption of elphy Fa mainly is to collect data for analytic hierarchy process,and the qualitative behavior is expressed by quantitative data;The use of the Likert subscale method is mainly used to represent qualitative behavior in quantitative data in the analysis of the balanced scorecard;The government performance of three counties of Hebei province will be audited by analytic hierarchy process and balanced scorecard;with the main purpose to introduce how to use these two methods to carny out performance audit for county governments.Through the study,the basic elements system of the county government performance audit(definition,subject,object,content,target,method,index system.evaluation standard,audit procedure and reference criteria)is obtained.The possible innovation is the construction and design of county government performance indicators and audit procedures.The research on the performance audit of the county government can provide reference for the performance audit of the county government auditors,which is beneficial to the county-level government organs to serve the public better and enhance the image of the government;and to a certain extent,it is also beneficial to prevent the occurrence of appropriation,corruption and fraud.