The Study On Performance Audit Of Heyuan Municipal Government

In China,the development time of government performance auditing is short,and most of them are the introduction of Western management experience and methods.After decades of research and promotion,the National Auditing Office has gradually attached importance to the importance of performance auditing in government work,and has determined its status through laws and incorporated it into the country's overall planning.The relevant local government departments also adjusted their measures to local conditions and continuously adjusted and improved government performance audit work.At present,as far as the author has observed the performance audit work of the Chinese government,the performance audit work of the Shenzhen municipal government in various provinces and cities across the country has matured.It is worth learning from other provinces and cities.However,with Heyuan City in Guangdong,government performance audits lag behind and still remain in government financial statement audits.The focus of this traditional focus only on financial aspects is to review and supervise the authenticity,correctness,compliance,and legitimacy of the government's financial work,and to adjust specific work items in response to the verification results.Negligence,especially whether the social service links involve intensive,high efficiency,high quality,fairness,environmental protection and many other important factors have not been fully evaluated.Performance audits effectively compensate for these limitations of traditional financial statement audits.Therefore,it is of great practical significance to shift the focus of traditional financial audit work to government performance auditing at this stage.This paper is divided into six chapters.The first chapter mainly elaborates the research background and significance,the literature review at home and abroad,and the research methods and contents.The second chapter is the definition of government performance audit:performance and government performance,government performance audit;Theoretical basis:principal-agent and public fiduciary responsibility theory,new public management theory,performance management theory and audit immune system theory.The third chapter is the analysis of the government performance audit demand of Heyuan Municipal,and the necessity of implementing the government performance audit in heyuan city is obtained through questionnaire survey.The fourth chapter is the current analysis of the government performance audit of Heyuan Municipal and analyzes the existing problems in the government performance audit of Heyuan Municipal.The fifth chapter puts forward relevant countermeasures and Suggestions to promote the development of government performance audit.Chapter 6 is the epilogue.