Investigation On The Current Situation And Influencing Factors Of Government Performance Audit

Government performance audit plays an important role in ensuring the economy,efficiency and effectiveness of government departments.However,due to the late start of the development of government performance audit in China,compared with the developed countries such as Britain and the United States,the development of government performance audit still needs to be improved.Under the background of the new era,it is worth investigating and studying the development status,development level,implementation effect and future improvement of domestic performance audit.This paper combs the literature,distributes questionnaires,and combines in-depth interviews to investigate the current situation of government performance audit.The purpose is to reveal the current development status of government performance audit in China,analyze the existing problems,find out the reasons that restrict its development,and provide some basic information for the further study of government performance audit.This paper mainly analyses the development status of government performance audit in China from two aspects: theoretical research status and practical work status.Through reviewing the domestic research literature on government performance audit in the past 30 years,this paper concludes that the current domestic theoretical research on government performance audit mainly includes six aspects: the concept and connotation of government performance audit,basic theory,audit environment,audit technology and method model,evaluation index system,interaction with fiscal and budgetary reform,development status and countermeasures.This paper also makes an analysis of the theoretical research status of government performance audit combined with interviews.By issuing questionnaires throughout the country and combining with in-depth interviews,this paper studies eight main aspects of government performance audit practice: resource input,establishment of evaluation index system,construction of audit team,publicity and application of audit results,audit development mode,implementation effect,main problems and shortcomings,and prospects for future development.The research shows that our government performance audit has developed in recent years,but there are still many shortcomings.The main problems of government performance audit in our country are as follows: there are gaps in understanding the concept of government performance audit from all walks of life,the environment for the development of government performance auditing is not good,the investment of resources in government performance auditing is insufficient,and the competence of auditors in government performance auditing is still insufficient.At the same time,the establishment and application of the evaluation index system of government performance audit is ineffective,the development of the combined model of government performance audit has limitations,and the degree of openness and transparency of government performance audit results is not high.This paper holds that the main factors that restrict the development of government performance audit in China are: inadequate policies and guidelines,mismatching of systems and norms,disconnection between practical work and theoretical research,slow team building,and insufficient awareness from all walks of life.In view of the problems existing in government performance audit,this paper puts forward some countermeasures and suggestions,such as establishing a two-way network between scholars and practitioners,establishing a case bank of government performance audit,and strengthening the understanding of the concept and connotation of government performance audit.It is worth pointing out that this paper uses a combination of questionnaire survey and indepth interviews to verify each other in order to make the survey results more convincing.Moreover,in-depth interviews can better reflect the real situation and deepseated problems,so that the survey data in this paper has special value.