Research On Performance Audit Of Local Government From The Perspective Of Benchmarking

In recent years,the central government and local government have begun to enlarge the reform of administrative system and paid attention to the function transformation of the government to the rule of law and service-type orientation.The performance auditing of the government has constantly developed from the forms such as appraisal of the target-oriented responsibility system,efficiency supervision,satisfaction evaluation,social service promise system and administrative efficacy evaluation,combined with the theory of benchmarking management,obtains better social effect.Benchmarking management can not only enhance the management service level and work capability but also can constantly improve the performance auditing of the government departments.Therefore,we should pay attention to establishing the benchmarking management mode in the government departments to solve the insufficiencies of the government performance and improve the performance management level of the government departments by aid of new management means and management system and combining with various methods.The paper,applying the methods such as literature research,case research and system analysis,based on the related theoretical knowledge and the existing theoretical results,conducts deep research,taking the benchmarking management of the functional organizations of local government and performance auditing research as the research topic,summarizes the following aspects:(1)The existing problems for the Science and Technology Bureau in Y city to conduct benchmarking management and government performance auditing,mainly including lacking of the benchmarking management concept,imperfect performance auditing materials,insufficient legal protection,insufficient speciality and comprehensiveness of the government performance auditors.(2)Aiming at the above problems summarized,conduct analysis,after learning and researching the related theoretical materials,the author collects the real materials for the benchmarking management and performance auditing work of the Science and Technology Bureau in Y city,combined with the advanced experience in other regions,puts forward the perfect countermeasures to promote the benchmarking management and performance auditing level of the functional institutions of local government,mainly including the following aspects: further intensifying the concept of he benchmarking management and performance auditing,perfecting the performance auditing system and means,providing the legal protection of performance auditing ofthe functional institutions of local government,strengthening the comprehensive quality of the performance auditors.