A Research Of China Government Performance

In 1983, the national audit office was set up. It shoulders the important work of government audit in our country. On the basis of the increase in public spending and in the public’s awareness of democracy, the government transformed into a service-oriented government gradually. Performance audit set down roots in our country, boomed, and made brilliant achievements.The national audit office modified the laws and regulations of Performance Audit and made a long-term plan in the five-year plan.Local audit institutions also adjusted themselves to local conditions, they explored the most suitable way of performance audit.The implementation of the performance audit in our country plays an important role to a great extent, it improves the government credibility, optimizes the allocation of social resources, and actively improve the awareness of supervision of public. Therefore, our government is becoming a good government which belongs to the people, serving for the people.But the development of government performance audit in China is still in its infancy.On the one hand, the government performance audit started late in China, western countries generally began in the 1960s around, but China probably began in the 1990s. In the early years, we mostly introduced the advanced western ideas and experience. On the other hand, there are a lot of shortcomings, such as the imperfect law and regulations, the low audit personnel quality, weak audit independence and so on, these problems restricted the development of government performance audit in our country. At present, due to the data acquisition is difficult, the research of government performance audit is using case analysis and questionnaire survey method, empirical research is very little. Shenzhen is representative and typical because Shenzhen is a forerunner of the government performance audit. Now, most researches about shenzhen concentrated from 2001 to 2008. In recent years, the case study on Shenzhen is clearly in stagnation. As this breakthrough point, this paper analysis the situation of performance audit of shenzhen so far, seeing the overall situation of the development of performance audit in our country.This paper is divided into six chapters, the first chapter is an introduction, mainly stated the background and significance, literature review, research ideas and methods and innovation deficiencies of the paper. The second part is the concept of government performance audit and its theoretical basis:the theory of public entrusted economic responsibility and The new public management theory. The third chapter analysis the situation of the performance audit in china, exploring the factors which restrict the development of government performance audit. The fourth part is an case study on Shenzhen. Firstly I review the development of government performance audit of shenzhen, then I choose the performance audit projects from 2007 to 2014 to make the data statistical analysis, finding the trend of performance audit project.In addition, I select a specific government performance audit project in 2013, analyzing the current problems of government performance audit from aspects of the audit results announcement and audit constructiveness announcement. The fifth chapter puts forward the countermeasures and suggestions on government performance audit. The sixth chapter is the conclusion.