The Study On Performance Audit Of Weihai Municipal Government

Since 1940, countries began to raise concerns about government funds, began to increase awareness of democracy, the scope of government audit began to become the main performance audit, financial audit and performance audit of the audit in the form of co-existence. Nearly three decades, in our government performance audit gradually began to get people’s attention, with the transformation of government functions, the public’s awareness of political participation, the rapid development of the economy. Therefore, the development of performance audit for the promotion of efficient performing government duties, improve capital efficiency, improve the supervision mechanism leading cadres, the audit department of their own development have a very important role.The paper is divided into six parts. The first part introduces the research background, significance, performance audit literatures, and explains the research content and research methods. The second part describes the theoretical basis of government performance audit, discussed public accountability theory, new public management theory, auditing and other immune system theory theory. The third part analyzes the status quo of government performance audit, and combined with the practice and the relevant preparatory work Weihai City government performance audit. The fourth part of the questionnaire analysis factors influencing Weihai government performance audit results of government performance audit and the causes of the problems; the same time, the performance audit Weihai City, a government office equipment configuration and management, for example, analysis of local government performance actual audit. The fifth part focuses on the performance of the United States government, the United Kingdom, Australia and other countries of the three audit experience and practice, and the actual situation in China were analyzed to identify foreign government performance audit Inspiration to China. Part VI presents recommendations to promote the work of Weihai government performance audit, focusing on the concept of the future, using the results of the evaluation criteria, the audit assessment, and other personnel have been enhanced.This paper uses the results of the questionnaire, practical case studies and comparative study of various methods of advanced foreign experience and practice, etc., can do a combination of theory and practice, in-depth analysis of Weihai government performance audit in the presence of the problem, improve Weihai government recommend performance audit work.