The Empiircal Research On Government Performance Auditing Level Of Shandong Province Government At The County Level And Its Affecting Factors

The Government performance auditing is the effective way that ensure the public moneyhas been used effectively, the government and public institutions behavior is in powerfulsupervision, the public management and service level have been improved.In recent years, asChina’s economic and social development, the government performance audit in our countryhas become the focus of the government auditing."The2008to2012audit work developmentplanning" explicitly pointed out that,"promoting performance audit, promote thetransformation of the mode of economic development, improve the financial capital andpublic resource allocation, use, use of economy, efficiency and effect, to2012, and the annualaudit projects in all performance auditing and stressed, focused on building the performanceevaluation and audit system. Earnest study, continuously grope for and summarizes theexperience and methods, performance audit in2009established the central department budgetperformance audit evaluation system in2010, set up the financial performance auditevaluation system,2012build basically conforms to our country to develop the actualperformance auditing method system". So far, the government performance audit in ourcountry still belongs to the stage of exploration, government performance auditingconsciousness strongly enough, government performance audit evaluation standard systemhas not been formed. The local government performance auditing research is also insufficient.With the course of building a comprehensive construction well-off society, a service-orientedgovernment and the harmonious society, the county government is given more power andresponsibility。So, exploring the county government performance auditing theory is verynecessary to improve local government performance level and to perfect the governmentmanagementBased on related theory of government performance auditing, the article comprehensivelyuse contrast analysis, normative research, empirical research, combining qualitative andquantitative methods.The article uses17cities in Shan dong province at the county level andthe auditing departments as the research object. This paper analyzes present at the countylevel in Shan dong province, the present situation of local government performance auditing,and tries to explore various influence factors on the development of local governmentperformance audit. It is trying to explore the performance audit existing problems, and to putforward some pointed countermeasure. This paper study is In favor of Perfecting evaluationstandard system of local government performance, improving the development level of localgovernment performance audit, and promoting local government performance improvementsand management. It also has the important theory value and practical significance onconstructing service government and harmonious society.This paper mainly includes the following content:The first chapter is introduction. In this paper, the problem is been discussed. Theresearch is Shandong province-county government performance auditing development leveland its influencing factors. The first chapter analyzes the significance of the subject, and thenreviews the current research both at home and abroad. At last, the paper introduces the research methods, the main content, the innovation points of this paper and the shortagepoints.The second chapter is about theoretical basis of government performance auditing. First,it discusses the relevant knowledge of the government performance audit, analyzes the contactof government performance audit, government financial audit, government performancemanagement and economic responsibility audit.It discusses the necessity of governmentperformance auditing. Then it discusses the government performance auditing theoreticalbasis based on the new public management theory, public accountability theory and thepeople’s sovereignty theory.The third chapter is of the study on local government performance evaluation system.First, it introduces the characteristics of local government performance audit, then; itintroduces local government performance auditing appraisal systems such as the United States,Britain, Australia and other western countries. It sums up the foreign local governmentperformance evaluation audit experience. Finally from the point of view of the construction ofserving government and harmonious society, it constructs the evaluation standard systemaudit of Shandong province county government performance. This system mainly includesfour dimensions. They are the livelihood of the people dimension, the civil rights dimension,the public satisfaction and trust, own construction of county government,includes30grassroots index.The fourth chapter introduces Shandong province county government performance auditdevelopment level and its influencing factors of empirical research. Through the questionnairesurvey data of36representative audit agencies in17cities of Shandong province.We useSPSS16.0for data processing by the way of descriptive statistical analysis, the correlationanalysis and the level of regression analysis. We finally get a significant relationship amongfinancial budget management system, the audit system, audit results announcement and localgovernment performance auditing with the development level, and have been established themultiple linear regression model, and test the model. Through the research, we further foundthere were also some problems existing in the development of the local governmentperformance.In Chapter5, we want to improve the local government performance audit developmentlevel. This part is discussed from the views of perfecting the financial budget managementsystem, reforming the administrative leading audit system, improving the audit results,strengthening the role of audit results announcement, constructing an all-round, multi-leveland actual effect of the supervision system. This paper has proposed countermeasures topromote the development of county government performance auditing.Chapter6is the concluding remarks. In this part, we Further overview researchconclusion, then point out that the problems which need to be further studied.