Research On Governmental Performance Audit Of Service-oriented Government

The Auditing of government performance is an unavoidable trend of development that has been carried out world-wide. In the process of building a service-oriented government in China, the present situation rising that must be solved is how China can improve and audit the evaluation performance of a service-oriented government.The new public management theory and the new public service theory are supported through the guidance of the phrase "people-oriented", a scientific concept based on civil rights and public interest that maximizes the pursuit of the basic value of a service-oriented government. Due to the government value orientation, the type of power transition to the type of responsibility by the management model to a service model changes the governance concept by placing new demands on government performance audits. This promotes government performance audit content and widens the standards of the audit. With a series of new features, the value orientation and service-oriented government are completely consistent with the government performance Audit when comparing it with the financial audit of the traditional government audit. In response to this, the realization of public interest as the center of the performance audit not only involves the economy but also government activities and the efficiency of resource usage. The target effect focuses on social justice, the pursuit of public satisfaction as well as public interaction, prompting the government to fulfill its entrustment with the people through public responsibility.Under new historical terms, government performance audits, an important tool to promote the construction of a service-oriented government, carried out are not only necessary but also logical. The important roles of promoting a clean government are through diligence, efficient operation, the acceleration of the transformation of government functions, and establishing a scientific view of achievements. Other important roles include promoting the construction of government administrative accountability, strengthening the authority of government supervision and regulation, and the development of socialist democratic politics. Due to the lateness of Government Performance Audits in China, the theoretical system is imperfect, including a lack of audit systems and other reasons a restricted government performance audit is unable to provide full features of an appropriate audit with supervision and service functions. The main problems of the Government Performance Audit are the need to strengthen its awareness, promote the reform of the audit system, improve the legal basis for government performance audits and create institution buildings which will increase performance auditing personnel training in order to effectively promote the construction of a service-oriented government.