The Research On Added Value Of Customer-oriented Government Performance Auditing

Seventies and eighties, the 20th century, the rise of New Public Management movement has promoted the rapid development of government performance audit. New Public Management emphasizes the government's responsibility and performance and argues that the government should have a "customer first" sense of service. On the other hand, with social development and the growth of democratic consciousness, the public has more and more involved in public governance. It is in this context that this paper proposed customer-oriented government performance audit.First, this article analyzes the basic theory of government performance audit , further explores the customer-oriented of government performance audit , and proposes customer-oriented becomes our government'the direction of future development of performance audit in the context of building service-oriented government in China. Secondly, this paper describes value-added content and it'evaluation aspects, discusses the relation between value-added measure and the evaluation criteria of government performance audit ,and proposes the objectives of the government performance audit is to achieve added value under customer-oriented. By viewing the customer value as a the starting point of performance evaluation criteria, the goal to achieve added value overcome the conflict of traditional goal of between enhancing accountability and improving the performance. Finally, this paper analyzes the realization approach of the goal of value-added under customer-oriented government performance audit of China. On the one hand, the improvement of the endogenous system in the government performance auditing, such as the independence of performance auditing, performance auditing evaluation criteria, human resources performance audit and the performance audit results exposure ,has an important impact on the achievement of the value-added objective of the performance audit in China; On the other hand, the exogenous systems related to government performance audit, such as government incentives mechanisms, performance information generation and disclosure mechanisms, and accountability mechanisms have a positive impact on the value-added goal of government performance audit.At present, China's government performance auditing is in the stage of development, through the studies of customer-oriented government performance audit and by pointing performance audits of government to achieveing value-added goal, has an important practical significance on building a service-oriented government in China as well as a harmonious society.