New public management concept from the economic point of view to survey the public sector,that the responsibilities of the public sector to provide public goods or services,and emphasized the use of the market "invisible hand" to overcome the shortcomings of the public sector in order to achieve competition in the market efficient public administration.In modern times,new public management movement has changed the model of social governance,government reform and guide the new concept of public administration reform state audit also has important guiding significance.New public management philosophy emphasizing the common role of government,society and individuals,hoping to break the traditional top-down bureaucracy rigid,hierarchical organizational order,equal emphasis on dialogue and cooperation system between the Government and various non-governmental organizations to public as the main body,to encourage public participation,it is a social,democratic,and pluralistic co-operative concept of public administration,its innovation and efficiency audit State audit management is of great reference.This article will state audit as a national public provision of public audit product or service departments to study,focused on the public audit service mode,how will the new public management concepts applied to the state audit field,how to reposition the direction of the State Audit,changes in the traditional ways and means of the national audit,and ultimately what they need to achieve a goal.In this paper,as far as possible from the market point of view,the National Audit study how to provide public audit service under this mechanism,and in various ways related to the coordination and maintenance of public audit service mode different stakeholders.This article aims to service awareness and sense of competition is introduced into the national management and audit work,and to provide direction for the State Audit Reform Countermeasures. |