A Study On The Impact Of Career Plateau On The Performance Of Grassroots Government Auditors

Since the 19 th National Congress of the Communist Party of China,the Party and the State have put forward higher requirements for full audit coverage and reform and innovation of the audit system.in 2015,the State Council issued the Framework Opinions on Several Major Issues on Improving the Audit System,which called for the promotion of audit professionalism and the establishment of a management system for auditors with scientific classification,unified powers and responsibilities,and a mechanism for safeguarding the audit profession.in 2019,the Central Audit Commission issued the Guiding Opinions on Further Promoting Full Audit Coverage",which re-defined the key tasks of full audit coverage.As the breadth and depth of government audit supervision continues to expand,the role played by grassroots audit institutions in national governance has become increasingly prominent.However,it should be noted that there is currently an exodus of audit talents and poor audit quality in grassroots audit institutions,which to a certain extent hinders the development of audit work.The reason for this is that the lack of promotion space and learning opportunities in grassroots audit institutions has led some auditors to stagnate in their career development and fall into a career plateau,which has affected their motivation and audit efficiency.The new era has given grassroots auditing a new positioning,new tasks and new requirements,and there is an urgent need for a group of high-quality grassroots auditing talents with high political quality,strong business ability and excellent style to organise and carry out their work.It is particularly urgent and important to accelerate the professionalisation of grassroots auditing and to improve the performance of auditors.Based on social exchange theory,career theory and audit behaviour theory,this paper focuses on the construction of grassroots audit talents and constructs a model of the influence of grassroots auditors’ career plateau on audit performance,and introduces variables such as organisational support and self-efficacy to further analyse the influence mechanisms involved.Data on grassroots auditors in different districts and counties were obtained by means of questionnaires,and the results were processed and analysed using SPSS 26 and the Process plug-in.It was found that:(1)there is a significant negative impact of career plateau of grassroots auditors on audit performance;(2)innovation self-efficacy of grassroots auditors plays a significant mediating role before career plateau and audit performance;(3)organisational support plays a moderating role in the mediation of innovation self-efficacy of grassroots auditors on career plateau and audit performance,and there is a moderating mediating model.The main innovations of this study include: introducing the theory of career plateau into the field of government auditing and establishing a moderated mediation model;verifying the relationship between the career plateau,audit performance,innovation self-efficacy and organisational support of grassroots auditors through real questionnaire data analysis;enriching the theoretical research on the professionalisation of government auditing and broadening the ideas for improving the performance of grassroots government auditing.This paper suggests the following Based on the findings,this paper suggests that grassroots audit authorities should take timely measures to improve the assessment and management mechanism,provide necessary organisational support,and provide a good environment for the majority of grassroots audit cadres to work as officers and entrepreneurs,so as to better form a synergy of audit supervision and serve the overall situation of high-quality economic development.