Research On The Auditing Of Government Performance In China In The Perspective Of Post New Public Management Movement Theory

In twentieth Century 70 to 80 years,"the new public management movement" of the public management theory reform swept the first world of Western capitalism.The new public management movement is a kind of management theory,which is to improve the quality of public service and to use the commercial operation mode,technology and method.But in the past ten years,with the "new public management movement" trend of thought,the international community has encountered many bottlenecks in the national administrative application.Thus,the concept of "post new public management" was born.After the new movement originated in the last century90's last century,that is,from 1990 to 2000 ten years."After the new movement" is mainly for the fragmentation phenomenon in the implementation of the early new public management organization "fragmented" and over individualism tendency,and thus weaken make public management efficiency and the effect of coping.From the domestic situation,China's government performance audit in relatively short history,the experience of western developed capitalist countries is less and less.On the one hand,the theory on the existence of government performance audit understanding is not comprehensive,auditing standards,selecting a single audit evaluation lack of relevant theoretical support that hinder the process of the theory of government performance audit in our country.On the other hand,in audit practice of performance auditing of the government post accountability and feedback needs to be strengthened,especially in problems of national governance improvement is insufficient,government performance audit in most cases seen only issued by the audit unit of an implementation of recommendations,does not have legal effect and substantive requirements of the role.In developed countries,the government performance supervision work,our country really should draw lessons from their experience,and according to the actual situation of our country's audit work,summarized has its own characteristics of a government performance supervision system.In view of the above requirements,this paper describes the new public management movement to progress with the theory of public management.After a detailed analysis of the publicmanagement of the government performance supervision effect.In order to summarize the foreign government performance supervision at the same time,the influence of public management of government performance supervision was expounded.The author aims to further empirical research on the performance of national supervision to provide feasible theoretical reference and reference.The change and development of the performance evaluation criteria and evaluation system has its inevitability,the level of our government performance audit and government performance theory will follow the pace of development of the world and promote common progress.In china,a new evaluation system of the expected results of this study suggested,can open up a new direction of thinking and perspective for the progress and development of government performance audit.