Research On The Government Performance Audit Development Model Based On The Scientific Concept Of Development

As a superstructure of the social system,audit system is an important component. Its political and economic structure of society, occupies a special position to ensure the normal operation of political and economic systems to promote the further improvement of political and economic systems. Political reform on the government audit made new demands, and the efficiency of government departments and agencies of the high and low.For the increasing number of people attention. Establishing a sound and effective government performance audit system are conducive to broad masses of people on public revenue and expenditure of economy, efficiency, effectiveness of effective monitoring and improving the people involved in monitoring the enthusiasm, to promote socialist democracy, promoting the socialist the improvement and development of democratic political system. Our government performance auditing theory and practice are in the exploratory stage,and there are various shortcomings in the system, auditing standards is not scientific, it fails to complete the audit, audit results, not enough science. The government to seek more practical performance audit of high theoretical significance and application value.The audit of government performance audit institutions will be the basic content as a research core, in-depth study of China's Government Performance Audit History and The People's Republic of China Audit, The People's Republic of China Regulations for the Implementation Audit Law, The U.S. Government Performance Audit Guidelines with regard to the contents of the government performance audit system and its. implementation, review and analyze suitable to China's national audit office of the Government Performance Audit normative framework and content. On this basis, analysis of government performance audit of my problems, lacking of recommendations for improvement.The ultimate goal is government performance audit of our basic requirements and content system and the further strengthening of government performance audit of countermeasures and proposals.with the vision of a harmonious society and the scientific concept of development,this passage re-examine the Chinese government's performance audit from a new angle. As well as the following questions were discussed the government performance audit of the meaning of reason; government performance audit in China's development and current status; and then building a harmonious society in our country's scientific development concept, with its performance audit of the guiding role of government to make a preliminary exploration. With the establishment of China's service-oriented government to carry out government performance audits, strengthening the government's fiduciary responsibility has important practical significance. In the analysis of the implementation of our performance audit on the basis of the constraints put forward the reform of the audit system from the start, establish accountability and the risk of early-warning mechanisms to build with Chinese characteristics and mode of performance audit.