A Study On The Legal System Of Government Performance Auditing In China

With the rapid development of China’s society, the state government for the construction of socialist modernization and continuously improve a lot of financial allocation, in order to ensure effective supervision of government financial expenditure, supervise and powerful of all behaviors relevant government staff taken in modernization construction, be imperative implementation of performance audit system. However, in the current circumstances, the Chinese government performance audit still has the remarkable problems in the construction of legal system, for example, the basic theory of lack of preparation, the basis of legislation, lack of audit subject, scope and specific regulations system inadequate, legal responsibility and relief means missing and so on, then this paper detailed introduced in the connotation, the government performance audit work content and specific audit work flow, on the above issues in-depth analysis, through the analysis of the causes of defects, that China’s government performance audit legal system, and compare with the French development experience USA develop government performance audit work and the construction of legal system, so as to get the perfect system mode and legal system government performance audit, hope that through this study, the related work of project audit and related research provides certain reference and reference.The problems of government performance audit in our country in the construction of the legal system still exist obvious launched an in-depth analysis and research, that government performance auditing legislation problems:lack of awareness of the importance of the government performance audit; government performance audit talents team construction is insufficient; the study of government performance audit lag behind.After an in-depth analysis of the reasons, this paper adopted the relevant experience of the development of government performance audit in the United States and France, as well as the process of legal system construction scheme and measures were described in detail. And our government performance audit legal system construction work provides reference. On this basis, combining with the experience and problems of the government performance audit in China to carry out the analysis, obtains the consummation of legal system of government performance auditing, respectively:first, to strengthen the construction of the system of government performance audit legal system; second, to establish and perfect the scientific government performance audit evaluation system; the third, Perfect information disclosure system and the establishment of the national government performance audit responsibility inquiry system, hope that through the writing of this paper, the country to carry out performance audit in the future and establish a legal system to provide a certain reference.