The Restrict Factors And The Countermeasure Research Of Government Performance Audit On The Implementation

The prototype of the government performance audit produced in the1940s, thewestern developed countries carried out the performance audit of the theoreticalresearch and practical application in order to resume the overall economic level afterthe war. Especially after the1970s, with the change of the economic developmentpattern and government management mode, performance audit attracts a lot ofattention, audit mode changed from the traditional financial audit to the developmentof traditional financial audit and performance audit at the same time. Performanceaudit has gradually become the focus and the main content of the audit in westerndeveloped countries. Government performance auditing has been rapid developmentand extensive promotion in the United States, Sweden, Canada, Australia and othercountries, and it became an important symbol of measuring whether the audit intomodernization.The research about government performance audit in China started relativelylate. But with the establishment of the new public management theory and thetransformation of the Chinese government administrative functions, the social from allwalks of life began to attach to the government for the use of public resources andsocial wealth have economy, efficiency and effect or not, asked the government toclear and strengthen the social responsibility, improve the work efficiency, therefore,the government performance audit in our country also gradually developed. With thecontinuous development and perfect of Chinese economic system and political system,the government performance audit has become the future direction of the audit inChina. In recent years, our country achieved great progress of theory research andpractice application of government performance auditing on the basis of studyingadvanced experience from developed countries. But compare with advanced countries,there is the gap between China and the western countries. There are many problems in the audit process. There have not a complete index system for the governmentperformance evaluation standards, lack of legal basis, audit standards and practice,and theoretical research did not form a comprehensive and complete system. On theresearch content, the domestic scholars usually research just one aspect of thegovernment performance audit, the existing research results lack of unity andcoherence. Therefore, how to promote the healthy and rapid development ofgovernment performance audit became the focal point of the common theoretical andpractical circles. Government performance audit of the research became the focuscontent of the current our country audit research.This article through the introduction of the basic theories of performance audit,clear the concept characteristics and specific content of performance audit. On thebasis of reading a lot of literature, our country absorbed the advanced governmentperformance audit experience from foreign countries, combined with the currentactual situation, as a case study of Jilin province, and I thoroughly analyzed theproblems existing in the development process, such as: the current audit systemcannot meet the needs of the modernization of audit, the audit personnel professionallevel couldn’t meet the requirement of the development of government performanceaudit, government performance audit of the legal system construction and the relevantspecification has been not sound, the demand of government performance audit is notenough and so on. In the critical I put forward the countermeasures and suggestions topromote our country government performance audit, nice and fast development. Ourcountry should optimize the audit system, improve the audit environment, strengthenthe construction of the audit team, improve the government performance audit systemof legal norms, and improve the social acceptance of government performance audit.So it would promote government performance audit widespread thoroughdevelopment in our country.