The Introduction Of The Theory Of New Public Management Into National Auditing

Recently, Continuous auditing "storms" cause people to question the needs and effectiveness of auditing. How to deal with repeated auditing problems and how to enhance the effectiveness of auditing is an essential issue for auditing theory as well as for the reality. At present, new public management movements have changed the models of social governance and are very important to guide the theories of new public managements in the government's reform of the national audit.The theory of new public management puts more attention on cooperation of government, community and individuals, in order to break the stereotype of traditional top-down bureaucratic system. It also focuses on equal dialogues and systematic cooperation between government and nongovernment organizations based on public-oriented system, encouraging public participation. So it is the theory of social, democratic and pluralistic form of cooperative public administration and it is very important to improve government auditing system and enhance its effectiveness.This paper deals with the concepts of national auditing and characteristics of new public management theory and profoundly analyzes the traditional problems in the government. It also points out five factors affecting the effectiveness of national auditing: limits of organizational structure in the government, government's superpower position in the auditing, low effectiveness of government's auditing resources, lack of encouragement system in the government's inner management system, no innovation in the types of government's auditing.On the basis of the above problems, this paper introduces the theory of new public management into national auditing in order to raise new theory and new methods to strengthen supervision and implementation of auditing, so as to continuously consolidate the authority of national auditing and improve competitiveness and balancing for national auditing. At the same time, it also helps to strengthen the transparency of government work, prevent corruption, improve government management and enhance the effectiveness of services.