Research On Government Performance Audit In China

In the new era,Chinese economy has changed from high-speed growth to high-quality growth.The government faces many problems.For many years,Chinese government attempt to achieve the goal of maximizing the efficiency of resource use.To pursue that goal,it is believed that the management of Chinese government can be more efficient.There are many factors should be considered to improve Chinese government management efficiency.For example,the use of fiscal funds should be maximize,state-owned assets should be protected from depreciated,the resource assets should be protected,et al.Since the establishment of the National Audit Office in 1983,government performance auditing has been an important part of the audit work.Up to now,government performance audit has gone through decades of development in China,and has achieved certain achievements,improving the economic,efficiency and effectiveness of public funds and resources.However,the development of Chinese government performance audit is relatively late,and the working methods are far from the developed countries.Based on the research on the development status of Chinese government performance audit,this paper combines traditional and new auditing modes such as big data audit,departmental budget audit,policy implementation tracking audit and natural resource asset departure audit,and carries out government performance audit in T city.Case analysis is carried out to summarize the dilemma that restricts the development of government performance auditing,and proposes countermeasures.The development of government performance audit in China lacks a perfect institutional system at the audit policy level.The role of each subject in the auditing environment is insufficient.There is a lack of effective government performance evaluation system at the audit implementation level,and there is a lack of law enforcement ability and concept at the auditing level.Drawing on the advanced experience of western developed countries,combined with Chinese national conditions and government performance audit development,it is recommended to take the following measures:deepen the refom of government performance auditing system,improve the government performance auditing legal system,enhance the auditing object performance management concept,and improve government performance.Audit information disclosure system,implement effective government performance management systems and standards,guarantee and improve the authenticity and effectiveness of audit data collection,strengthen the overall quality of national auditors,and enhance the use of new technologies in government performance audits.