Study Of The Performance Of Government Audit

Government audit is carrying on the performance audit widely, at the same time, it should strengthen the management of self-performance. In the western countries, such as England, America and Australia, there is a great many of pages to introduce self-performance management of audit office in the the annual audit report submitted by the government audit office every year, like the audit cost, the situation of used fund, the personal performance assess, the number of audit suggestion and the situation of adopted suggestion. In Practical, the performance management of government audit could impel the audit institutions to administrate according to law, precaute the risk of audit, improve the the internal management of audit office, perfect the system of government auditing, fix craftsmanship, so as to supervise, evaluate and improve better perfermance of the other departments firstly, to give scope to the constructive function of the government audit in macro-economic secondly, and to protect the national economic security, to provide the suggestions and ideas for the country's economic development finally. In our country, with the publicitization of the informations of government audit and the stengthen of citizen's legal consciousness, government audit, as one of the public sectors, which performance has become the focus of the public attention. However, our country is just in the theoretical exploration stage of performance management of government audit, the achievements of systematic research is even rarely, which restrains the development of our government audit greetly. Consequently, it is necessary and important to carry on the study of the performance evaluation management of government audit.With the base of the systematically introduce of performance evaluation management of government audit of western countries, this article, firstly, elaborates instrinsic quality and the functions of government audit and the related concepts of the performance of government audit by the standard research method, and introduces systematically the basical theories of performance management of government audit, such as accountability theory, principal-agent theory and new public administration theory; secondly, it analyzes the cost and benefit of government audit, and then analyzes the mechanism of performance evaluation of government audit, including the main body, process, method and index system of performance evaluation of government audit. Finally, combined the concrete cases, the article checks practically through the index system of performance evaluation of government audit, and then puts forward the concrete way to strengthen performance management according to the questions and disadvantages existing in performance management of our country's government audit.