Problems Of Government Performance Audit In Our Country And Countermeasures Research

Along with society’s progress and the development of The Times, the social public demand for public services provided by the government and public products increasing, the range of government public economic responsibility growing fiscal spending has increased dramatically. In the context of public finance, the government needs to crack a lot of problems, and the one of main problems is the use of fiscal funds in our country performance is low, many state-owned institutions blindly done sufficient budget for funding, this is also the main problems of long-term budget field. How to ensure that government agencies, the most effective use of public funds, how convinced the public that the government public funds for the management of benign government performance audit is in this context, namely by audit institutions shall evaluate the government’s public management activity, check whether it has economy, efficiency and effectiveness, and promote the government to improve public management, improve the management performance of the audit activities.After 30 years of exploration and practice, our country government performance audit tentacles from early enterprise economic benefit audit gradually to the attention of the government investment projects and financial capital expansion of the economy, efficiency and effect, from the early focus on comparative study of the foreign government performance audit gradually to the deep exploration on the theories of government performance audit. But in the past thirty years, both theoretical research and practical operation, the speed of the development of performance audit has been very slow, and has not been built completely suitable for the situation of China’s socialist system of performance audit. The establishment and perfection of the socialist market economic system, the transformation of government functions, objectively requires our country government auditing followed the pace of The Times development innovation, exploring the performance audit system suitable to China’s national conditions. How to summarize the laws of the government performance audit, the research of government performance audit method and path, puts forward a new proposition of government performance audit at the present stage and requirements. Therefore, I chose to study government performance audit in our country.This paper is intended to government performance audit in China problems and countermeasures for research direction, combined with the concept of government performance audit, the characteristics of the management activities, tries to analyze the problems existing in the government performance audit now, such as the current audit system constraints, lack of awareness of the importance of effective performance audit standard, audit personnel’s comprehensive quality is not high, lack the implementation of the audit results announcement system, using the mechanism is not effective to establish such problems as the audit results. Against the existing problems in the actual audit project cases to analyze the government performance audit, finally from strengthening the construction of legal system, transformation of government performance audit mode, improve the government performance audit system, standardize the government performance audit of the index evaluation system, comprehensive promotion our country government auditing personnel’s professional, we will further improve the audit proclamation system, improve the transparency of performance audit and liability puts forward the measures to perfect our country government performance audit.