| The government governance theory has important significance for building a service-oriented government in China. The governance concept would get embodied in the government operation in the future, and also the government at all levels would pay more attention to government performance and performance audit in the perspective of government governance. However, from the practice of our country, there have been a lot of problems in the process of the government operation. Under this background, this paper from the angle of the government governance theory, take the H District as an example, studies the related questions of government performance audit, and it is very necessary.This paper take the H District as an example, mainly analyzes the status quo, problems and causes of the government performance audit, among that the performance audit scope of H District government continues to expand, the implementation of major policies has been promoted, but also it found some problems, and put forward some countermeasures and suggestions from the perspective of auditing. About the problems, this part mainly considers that the effect of performance audit in promoting the government efficiency, the government effectiveness, the transparency and the honest and diligent, etc. It also focuses on the deep-seated reasons of government performance auditing problems in H District, including that the ideological attention degree is not enough, the audit of key areas is not prominent, the index of content is not reasonable, paying too much attention to the subsequent supervision, the system and mechanism is not perfect, the audit authority is not strong, and the external environment is not ideal. At the same time, it analyzes the experience and practice of domestic and foreign government performance audit. This paper puts forward some countermeasures to improve the government performance audit in H District, mainly including that to attach great importance to the government performance audit from the thought, to make clear the key areas of government performance audit, to scientifically determine the index content of government performance audit, to implement the whole process of government performance audit, to reform and innovate the relevant systems and mechanisms of government performance audit, to strengthen the self construction of the government audit institutions and to create a good external environment of the government performance audit.The innovation of this paper lies in the creative analysis on the status of government performance audit in taking the H District as an example, and puts forward concrete countermeasures and measures, such as the technical index system of government performance audit and to create a good government performance environment, and many of which are creative. The deficiency of this paper is that the grasp of basic theories is not deep enough, the analysis on some problems is not thorough enough, and some countermeasures and suggestions are not specific enough, which need further research in the future. |
