Study On The Government Performance Auditing Based On The CSD

At the crucial period of China's reform and development, multi-poles social interests, new situation and new problems are emerging. The Party Central Committee headed by General Secretary Hu Jintao put forward the concept of scientific development as guideline in the construction of a harmonious society. It means that we should insist the scientific development concept of human-based, all-around, harmonious and sustainable.With the enlargement of government resource, expansion of authority and awakening of citizen conscious, it became necessary to estimate the economy, efficiency and results of the implementation of the government which is known as government performance audit. However, China still haven't have a perfect system of government performance audit. It has seriously hampered the deep-going of the performance audit. Therefore, perfecting the government performance audit which is based on the scientific development becomes an important issue.Through in-depth analysis of scientific development, comparing the development of government performance audit at home and other modern countries, and using empirical analysis method, the author puts forward the point of view on how to improve government performance audit. At the beginning of the paper, it gives the basic definition such as concept of scientific development, government performance audit. Chapter III focuses on the status of government performance audit at home and abroad. Besides, the paper introduce some economic conceptions, like Green GDP and time securities.As the main part of the article, Chapter IV contains the research on the mode of the GPA. Based on the concept of scientific development, the paper analysis the necessity and principle of establishing, as well as the framework and the security factors. Through empirical summary, the author suggests that government performance audit should base on the concept of scientific development, and insist pluralism and independent status. The audit scope should balance the profitable investment and non-profitable investment.Improve government performance audit procedure, including the planning stage, the implementation stage and the report stage, also give a detailed analysis of the content in each stage.At last, the author uses real examples to build a government named stopia which should exist actually. To deal with the business that happened in the city by using concept of scientific development, and forecast the future.