The Status Quo, Problems And Countermeasures Of Government Performance Auditing In China

With the continuous development of China’s market economy and the government is public, the public awareness of democracy is growing, the use of fiscal funds to improve the efficiency of public attention, to carry out performance audit has become a historical necessity. The development of performance audit is the audit of our government to deepen the reform of political system is the inevitable road, the only way to reflect the reform of China’s administration according to law, science and policy decision.With the "audit" Twelfth Five Year "development plan" announced the audit work, in order to Scientific Outlook on Development as the theme, in the background of the transformation of economic development as the main line of the audit work, launched the "advancing a comprehensive performance audit" to receive more attention from all walks of life. But the government performance auditing has many problems, such as detailedaudit, audit the lack of laws and regulations, lack of talent reserve audit tools are too old.By introducing the case analysis of government performance audit in China has many problems, these problems in the current audit system is difficult to solve, need to learn from the western developed countries.This paper argues that to solve these problems, we should take the following measures:to create a good legal environment, the implementation of the "dual track", the audit announcement system and accountability system, the innovation of audit methods, establish scientific performance evaluation standard of audit, strengthen the audit personnel development and management.In general, our country should put the government performance audit of the status, keep pace with the times, constantly sum up the problems existing in the development, using the most advanced theory and practical experience, paving the way for the development of performance audit.