Performance Audit Pushes The Development Of National Governance

In 1970s,New Public Management Movement arose in western countries.Since then,performance audit became a useful tool to deal with financial crisis and has been widely used all over the world.By evaluating and assessing the performance of government,performance audit can help optimize administrative structure,reduce service cost and increase the efficiency of government performance,thus increasing the quality of service.The practice of performance audit starts relatively late in China.Since "Judgment Storm" blew up in 2003,performance audit has been performed in China gradually.In recent years,the national audit office pays a close attention to performance audit,and comes up with the "immune system" theory.The 18th Central Committee of the CPC proposes the overall aim of modernizing China's "governance system" and "governance capability".As a result,making a research on how government audit can push the development of national governance is of great significance.It can provide guidance for future implementation of government audit and help realize the modernization of national governance.Shenzhen takes the leading position in the practice of government audit.In 2001,"Shenzhen district audit supervision act" was issued,stipulating the basic contents,objectives,and fundamental methods of government audit.This symbolized the formal establishment of government audit.In 2002,Shenzhen carried out performance audit on the procurement,use and management of medical equipment.This is the first case of performance audit practice in Shenzhen.After years of exploration,Shenzhen has gained rich experience and has formed the unique "Shenzhen model".Shenzhen government audit always follows the trend of national governance.The whole process of government audit,including the selection of projects,the implementation of audits,the approval of reports,the disclosure of results,and the rectification of problems,reflect that government audit pushes the development of national governance.As a result,taking the background of modernizing China's "governance system" and"governance capability" into consideration,this paper selects Shenzhen as the typical case and makes research on how government audit pushes national governance.This paper is divided into the following four parts:The first part includes the background,the significance of the research,the research methods used and the structure chart of the entire paper.In addition,this part also includes the literature review,introducing the current research status both in China and abroad.The second part mainly involves basic concepts and theories.The concepts of government audit and national governance are clarified in this part.Besides,basic theories used in this paper,for example,the new public management theory and the public accountability are also introduced,which is helpful to further research.Ultimately,it describes the current practice of performance audit both in China and abroad,and then summarizes their characteristics respectively.The third part is the main body of Shenzhen case analysis.It first introduces the establishment and historical changes of Shenzhen performance audit,and then describes its implementation process.Next,it makes statistical analysis of performance audits carried out in recent years.In the end of this section,it makes a summary of basic characteristics of Shenzhen performance audit.The fourth part makes assessments of Shenzhen case by analyzing how performance audit can push the development of national governance.In addition,this paper makes a conclusion of the rich experience gained from Shenzhen practice,which can be used as reference in other places of China.Major conclusions of this paper are as follows:First,Shenzhen audit performance is established due to the need of national governance.Second,following the focus of party and government,Shenzhen government makes adjustment to performance audit.With the change of external environment,new requirement is added to national governance.To fulfill such requirement,performance audit is adjusted in order to adapt to the new trend of national governance.Every significant reforms of performance audit is relevant to national governance.Third,Shenzhen performance audit pushes the development of national governance.By evaluating government's role in providing public service,performing public functions and distributing public resources,performance audit can point out flaws that exist in policy making,process management and distribution of resources,and then make corresponding audit suggestions.Fourth,Shenzhen experience can be used as reference in other places of China.With years of exploration,Shenzhen practice has achieved good results.In Shenzhen,performance audit plays the role of "immune system",thus pushing the development of national governance.It is useful to realize the modernization of China's "overnance system" and "governance capability".In addition,Shenzhen practice is beneficial to the foundation of service-oriented government.This advanced experience can be used in other places of China.With respect to innovation,at present,most research on performance audit is made on the basis of international advanced experience,intending to make proposals for China's application of performance audit.The above research results in a limited point of view.Recent years,the Audit General of PRC,Liu Jiayi proposed the"immune system" theory,emphasizing the importance of performance audit in pushing the development of national governance.Following this trend,some scholars make research on the relationship between performance audit and national governance.However,theoretical analysis is widely used,while few scholars use typical cases and real statistics to verify the above relationship.The lack of data support reduces the credibility of research conclusions.Chinese government is experiencing a period of transition:from the status of "management" to "governance".The economic,political and social environment in China is different from that in advanced countries.Therefore,depending on international advanced experience is far from enough,since it can't accommodate to China's real practice.As for innovation,on the basis of modernizing China's "governance system" and "governance capability" presented in 18th Central Committee of the CPC,this paper conducts research on performance audit from the view point of national governance.This paper first analyzes Shenzhen's advanced experience in conducting performance audit and its role in pushing the development of national governance,and then provide guidance to other places in China.