A Study On The Government Performance Auditing From The Perspective Of The Service-oriented Government

With the governmental large-scale economic intervention in the40’s last century, the traditional compliance audit can no longer satisfy the need for appraisal and evaluation of government economic audit can no longer satisfy the need for appraisal and evaluation of government economic activities, particularly the effect of consuming public resources, and the performance audit arose thereby which develops very quickly during several decades thereafter. The government performance audit as a valid measure and instrument to enhance the public management effect, to clarify the public management responsibility, to strengthen public surveillance of the government, and to enhance the transparency of the government behavior.Government performance auditing is the historical necessity of the development of government auditing and the certain result of the development of public accountability theory. Due to performance auditing reflects demand of epoch, government auditing department of many countries developed this auditing form actively. So far, performance auditing has become the focus and main task concerned by many government auditing departments of other countries, but the previous task was centered by financial auditing in our government auditing offices and only part content of performance auditing was referred to in some auditing projects. In recent years, our government audit offices began to pay attention to performance auditing. National audit office put forward to carry on performance auditing actively, enlarge weight of the performance auditing year by year. However, since the compliance audit has been the main content of our government audit for more than20years, neither the theorists nor the auditors understand the government performance audit relatively. Therefore, it is significant to create Chinese style government performance audit pattern on the reference of successful foreign theories and practices. Based on the above, the author tries to make a pilot study and exploration on some matters of the government performance audit in order to carry forward the development of government performance audit in China and promote the perfection of governance system.Based on this, I select the government performance auditing as the topic of my Master’s thesis, to research and explore government performance auditing in China from the theoretical and practical aspects, promoting the practice of government performance auditing in China and the political construction of a Service-oriented Government. This article based on the theory of public accountability, from the perspective of service-type Government, introduced the concept of government performance auditing, history and current situation of government performance auditing in China. In the meantime, to the problem encountered in the performance auditing, we provide a series of recommendations and suggestions, based on the experience and lessons refined from foreign government performance auditing and our analysis. These recommendations and suggestions are mainly about improving the government performance auditing system, completing the legal regulations of government performance auditing, fostering the auditing personnel, optimizing the organization and establishing assessment system, intended to offer reference to promote the development of Government performance auditing in China, and speed up the establishment of the Service-oriented Government.