Government Efficiency Performance Auditing Thoughts Basis On New Public Management Theory

In recent years many governments, leaders and civil servants have tried to find a better public management method and pursue new creative system to improve the government efficiency and service quality. Transferring government function and setting up efficient government become the main trend in reforming Chinese government public management. By analyzing the concept of government performance auditing and new public management, the article explores the framework of traditional government management and problems existing at present. Government auditing system has been studied from the point of new public management concept, and government performance auditing thoughts based on new public management theory are put forward.Ⅰ. IntroductionGovernment reforming is a continuous process. At present many countries, either developed or developing countries, are calling for"government recreation", and the efforts to pursue better government function shows that it is difficult to judge what the good government is. Some people prefer an efficient government with low cost, but others would like a highly cost government because this government can provide more and better service. This difference undoubtedly brings difficulty to government reform. As an outcome of that time, Chinese government auditing is set up in 1980s and strongly affected by traditional management mode. The deficiencies of traditional mode and errors existing in modern society have been criticized by many experts. The leaders of audit departments and other civil servants have taken great efforts to explore new system to improve auditing efficiency and serving quality. The debate on management mode has become the new topic in this field.Ⅱ. Theoretical Backgrounda. Definition of government performance auditing As to the non-financial accounting, different countries have different...