The Difficult On Government Performance Audit And Analysis Of Optimization Approach

Government performance audit produced in the middle of the20th century in thewestern developed countries,then it has rapidly developped to theworld.Nowadays,performance audit in these countries has made great achievements inthe field of theory and practice,and accumulated valuable experience.Atpresent,performance audit as an important part of government audit,represents thenew trend in the development of government audit,and promoted widely in the world.Since performance audit introduced into China in the1980s,it has played a verypositive role in improving government financial funds use efficiency and increasingearnings and practicing economy.With the development of our social economy andgradually deepening of the reform of the government,government audit expandedfrom the original financial revenues and expenditures audit to the vast areas ofmodern performance audit.Government performance audit can enhance thetransparency of public sector activities, improve the quality of public service and alsoprovides information to the related departments for corrective actions andimplementation of supervision.It also makes public sector further attache greatimportance to the public responsibility and safeguard the interests of the public.Butfor now,financial audit has played an important role in our country, not reaching tothe grade that focus on performance audit. Compared to the countries that has maturely carried out performance audit such as the United States,governmentperformance audit in our country belongs to the early stage and its development levelis limited.With the improvement of the market economy and government publicsystem in our country,the condition of government performance audit is becomingmature gradually and using experience of foreign countries is of great significance indeveloping government performance audit smoothly.Based on the above situation,this article elaborates the realistic nationalconditions and practical significance of carrying out government performance audit inchina.It analyzes the public fiduciary duty theory, new public management theory andresearch status at home and abroad.At the same time,on the basis of analyzing thecurrent situation of government performance audit in our country,taking Xuhuidistrict in Shanghai for example,it sums up the specific situation of carrying outgovernment performance audit and carries on the thorough analysis from the auditgoal,rules and regulations,evaluation standard,technical methods, basicsituation,comprehensive review and analysis of the project. It puts forward theexisting problems,and further analyzes the causes of these problems from theperspective of the norms and practices.Then it introduces an overview of governmentperformance audit of the developed countries such as the United States,Britain,Australia and Sweden.Taking American government performance auditproject as an example,it analyzes the experience worthy of learning and sums up thedifferences between these countries and our country.Finally,it puts forwardoptimization path of government performance audit in the characteristic nationalconditon and audit environment in our country.It makes improving suggestions fromseveral aspects mainly from audit concept,supervision system,legal environment andbudget system,audit goal and evaluation standards and personnel management.The conclusion aims to summarize the whole article and put forward furtherresearch prospect.