Study Of The Performance Management Of Chinese Government Audit

In late1970s,the rise of New Public Management made public sector performance and obligation become the focus of public attention. Government audit,as an important one in the public sector, while focusing on other public sectors’ performance, need to respond to the public and other public sectors’ concerns about its own performance.For this reason,more and more government audit starts compiling performance reports, in order to enhance its own performance management.From a global perspective, countries and regions’ government audit released the performance report mainly in the U.S.,UK, Australia, Hong Kong and Japan.These countries via the annual performance reports,detailed descriptions of their performance management,such as the use of funds,personnel performance evaluation,the number of audit recommendations and proposals were adopted,the number of performance audit report and the audit service are completed on time,etc. Practice shows that the performance management of government audit can promote audit risk prevention,improve their internal management,improve its institutional system,so as to better monitor,evaluate and improve the performance of other public sector,in order to promote a virtuous governance,promoting economic and social sciences.In2011,the performance reports announced by China firstly caused a very strong response in the community,the public increasingly concerned about the level of our country’s performance management of government audit.In China,however,the performance management of government audit has not yet fully developed,and because of the special nature of audit service makes the evaluation of the audit performance itself be very difficult,but also the level of their performance in relation to their own survival and development.In view of the difficulty of evaluating government audit performance and the necessity and urgency to enhance their own capabilities,the research on our country’s performance management of government audit has a very important significance.This paper first describes the concept of the performance management of government audit,and systematically introduces the theoretical basis of government audit performance management,such as the new public management theory,scientific management theory and strategic management theory; secondly,with the evaluation of the performance management of government audit built,this article introduces the Balanced Scorecard evaluation method,detailing the SMART principle of the performance management of government audit evaluation system design;Then,combined with the cases of the performance audit report and the annual assessment of the audit dispatch department,we have a practice test of the system of audit performance evaluation based on Balanced Scorecard;finally,according to the problem of the performance management of government audit evaluation in China,we propose specific recommendations to further strengthen the performance management, including establishing a scientific and effective performance management system,establishing the audit authority of the mechanism,enhancing team collaboration,inspiring enterprising individuals and selecting government audit project manager.