Research On Performance Audit And Performance Management Of Government

To improve the performance of the government is one of the goals of public management. Since 1920s to 1930s, "performance" and "performance management" have been introduced into public management of government, and it became popular in 1980s. It has already become an important way for western countries to appraise public expense, and budget arrangement based on performance. Performance appraisal is an important method for performance management. Performance audit is an important element of performance management and performance appraisal.Along with the development of political and economic revolution, government performance attracts much attention of all levels of government. Many levels of the government started to practice performance appraisal. At the same time, there is an increasing need to for performance audit. The bureau of audit takes part in the performance audit very actively. The number of employee in performance audit will reach 50% of the total. In practical operation, government performance management, performance appraisal, and the performance audit are carried out independently, in which many resources are wasted. Even the authority of the government is affected because of the low efficiency of appraisal. The author choose the audit in government performance management as a thesis topic, in order to investigate the internal relationship among performance audit, performance appraisal, performance management, and to greatly improve the performance audit department.This thesis gives a detailed background of theory and history of government performance management, and compares the goal, range, object, program, method and etc. of government performance management and audit both theoretically and practically, and the relationship among them will be determined.This thesis will use case study to investigate the function of performance management, board the research viewpoint, and some non economical criteria will be added.This thesis will also investigate existing problems in the system and propose rationale recommendation.