Study On The Present Siluation And Problems Of Performance Audit Of Public Policy

Since the1980s,The government performance audit has achieved rapid development. As Chinese financial reform and consciousness of citizenship has moved forward, the government performance audit of public policy has gradually entered the public view. This paper analyse the background of the government performance audit of public policy firstly, then, we reviewed the literature and summarized the research surrounding the government performance audit of public policy, through international and domestic perspectives respectively. From a theoretical point of view, Public policy performance audit is a type of government performance audit. From the principal-agent theory and the theory of new public management theory with two respectively established the performance audit theory framework. Arrow’s Impossibility Theorem, the power to "Rent-seeking" and information asymmetry three theories from different angles expounds public policy deviation is how to generate, and public policy performance audit and how to correct this bias We probe into main practice and positive role of the government performance audit of public policy.Through Kun Ming’s case, we find shortage of the government performance audit:Lack of human resources, Performance audit deficiencies, Lack of evaluation indexes, The organizational structure of the challenge, Audit results in insufficient transparency. At last, we try to give some Countermeasures and suggestions. Such as, The introduction of social forces, Expanding the scope of the audit, Improvement of index system, Increasing the independence of audit, Expanding the audit announcement.