An Empirical Study Of The Factors For Chinese Government Performance Audit Effect

Under the background of new public management movement of Westerncountries, China has paid more and more attention on government performance auditbased on the Chinese government anticorruptioncampaign and public calls of“Sunshine Government” and “Accountable Government”. Though Chinesegovernment has been concerned extremely about government performance audit andlaunched a lot of campaigns from2007, the effect of them was not satisfied. And thepublic knew about the government performance audit no more than before. What arethe factors for government performance audit effect and how large are the influencedegrees are the research purpose of this paper.This paper redefined the concept of government performance audit and made theresearch scope more clearly with the previouswork of reading papers. In Chapter2,this paper introduced the previous researches of government performance auditdetailedly from the aspects of theoreticalbasis, research overview and developmentprocess. We detailed the academic achievements of government performance audit sofar and showed the development process of it in Chapter2. Then we summarized4factors for government performance audit effect, namely perception and attitude,maturity of audit group, improvement of law and integrity of system and mechanism.Four hypotheses and a questionnaire with20questions were made.In the empirical study, we made an investigation of the staff of governmentperformance audit and professional scholars with the questionnaire and used AMOS17.0to analyze the data selected. Deleting5questions with low loading we used SEMto examine the4hypotheses. The result showed that the relation between “perceptionand attitude” and “government performance audit effect” was not significant. But“maturity of audit group”“improvement of law”and“integrity of system andmechanism” all had an significant influencing on “government performance auditeffect”.It meant H1was wrong and H2, H3, H4were true. The result also showed theinfluencing parameters. In the end, this paper made a discussion of the result andfound the reasons of it. We also made recommendations for the government performance audit of China.This paper used SEM to make a study of factors for government performanceaudit effect and there were fewer similar researches. This was the innovation point ofthis paper. It hoped to make some reference effects for the future theoretical researchand practical activity of government performance audit.