The Research On The Path-dependence In The Process Of Evolution Of Governmental Performance Audit In China

The governmental performance audit has made great development since its birth.The governmental performance audit was used in China for30years,and it alsomade great progress in terms of theory and practice.But so far governmentalperformance audit still drowse in the vicious circle of "more audits,moremistakes".There are still some problems in terms of theory and practice ingovernmental performance audit,such as the deficiency of independence ingovernmental performance auditing authorities, the arbitrary of the audit is too bigand so on.To solve these problems that the inefficiency in the use of funds and thepoor supervision,to avoid the loss of state-owned assets,reflecting the transparency,efficiency and fairness principles of "good governance"government, It is urgent toestablish governmental performance auditing system not only with internationalstandards but also the combination of China’s national conditions.This paper expounds the governmental performance system, the connotation andthe basic point of institutional change and path dependence theory, and discusses thedevelopment process of the path dependency theory,which points out that it cancombine with the system change and path dependence theory to explain the feasibilityand the advantage of governmental performance audit’s institutional change.throughreviewing the history of Chinese governmental performance auditing system,Thisarticle extracts that the influence factors of Chinese governmental performanceauditing Institutional Change is based on the basis of the theory of path dependence,such as the internal and external audit system, audit culture, the composition andquality of auditing institutions and auditors. And then this paper use game theory toanalysis the specific role for these factors and mechanism,finally we proposed somepolicy recommendations to our country’s performance auditing system according tothe results of the analysis.