A Study On Problems Of The Government Performance Auditing

The recession caused by The Oil Crisis in1970s, led the western countries to high budget deficits. The overburdened welfare states faced a series of new social and political problems. At the same time, the economic globalization and the new technological revolution had put higher requirements to the western governments.As a result, the ability of the government had been challenged. In1980s, a worldwide governance revolution broke out. Although the causes of reform were different between one government to another, their values were the same. That was using business management theory and methods to improve the management and performance of the governments.Along with public administration reform movement, the governments were even more highly required by the public. They were increasingly eager to know if the use of public resources were rational and efficient. So government auditing drew much more attention of governments and their citizens than before. Western national audit institutions had started to expand the business scope of government audit, basing on their own reality. And the audit style also made a transition from purely financial audits to performance audits.As China’s continuous transformation of government functions, government audit in China has attached rapid development. The public has been focusing on the efficiency and effectiveness of the government’s use of public resources. And the government also published the information brought out by auditing, and attempted to reshape the government’s image by enhancing government transparency.Based on the above reasons and the current status of government performance audit of China, this paper, introduces the experience of western countries, especially the United States and Britain, and puts forward countermeasures against the problems of the government performance audit of China by using New Public Management theory. Good Governance theory and other related theories.This paper is divided into five parts:The first part is an introduction. Mainly on the research background and significance, domestic and foreign research literature review and research methods.The second part defines the concept of government performance audit and related theoretical studies. It mainly defines the concept of government performance audit, and abstracts the theoretical foundation with The Politics and The Public Administration.The third part is the study on current status and problems of government performance audit. It summarizes our current development of government performance audit and the main problems.The fourth part is the introducing the experience of government performance audit in United States and the United Kingdom. It summarizes the U.S. and British government performance auditing experience through an analysis of the existing literature.The fifth part is a series of countermeasures for improving Chinese government performance audit. It puts forward five countermeasures against the existing problems of current government performance audit of China by using New Public Management theory, Good Governance Theory and learning from the U.S. and British government performance audit.Strengthening government performance audit study is not only for deepening our government administrative reformation, while it is also an inevitable requirement of promoting the transformation of government functions, improving the quality of government services and enhancing government management performance. This paper aims to provide theoretical support and policy reference for:enriching the theoretical research and practical exploration of Chinese government performance audit; drawing more scientific and rational public policies; building a indicator system of government performance audit; improving the relevant regulations of government performance audit.