The Research On Government Performance Audit Of My Country From The Perspective Of Transformation Of Government Functions

Government Performance Audit was produced in the1940s. In the1990s, Government Performance Audit completed the transformation of traditional financial audit to performance audit.Government Performance Audit is the inevitable choice of the National Audit conform, under the requirements ofthe times. Government Performance Audit is an important symbol to measure the vitality of a national audit.In the context of the reform and opening up, market economy system has been initially established. In the new historical conditions, How to expand and enrich the national audit connotation and extension, Create a government performance audit system Combined with national conditions, National audit reform must face the problem. This is an important condition for Audit integrates into the mainstream of the world audit.Government Performance Audit trend of the times. In many countries, the audit institutions are actively explore and implement this new type of national audit, Government Performance Audit has become the main content of the audit work of many governments. In the past. Our government audit only focus on financial compliance audits, only part of the contents of some audit projects involving Government Performance Audit. In recent years, Government performance audit workload has increased year by year, but the Auditors did not know how to carry out the Government Performance Audit. Therefore, learning from foreign government performance audit experience is important for our Government Performance Audit.In the context of significant changes of China’s political, economic and cultural environment, the transformation of government functions is put on the political reform agenda, China has implemented five government institutions reform. The main line ofthe government reform is transformation of government function. How to build a service-oriented government, This paper points out:Government Performance Audit can push the pace of building a service-oriented government.