Research On Local Government Performance Audit

With the development of the society,our government is constantly reforming and strengthening the functions,With the rapid development,the government transparency is increasing and more and the public supervise the government much more.The traditional financial audit can not meet the needs of the public,so the local government performance audit needs to be paid attention as well as to develop continuously.Local government performance audit in China began in 1980s,after 30 years of development,the National Audit Office clears the importance of local government performance audit in the strategic development planning,the local government audit organs are constantly exploring and practicing.Some local government audit organs made good job.But at the same time,we should also notice that although our country's local government performance audit has established part of system,there is still a big gap compared with foreign government performance audit.The development is not perfect enough to meet the needs of social supervision.Under the above background,this paper takes Nanjing city as a case study breakthrough point,and studies the local government performance audit in China.There are seven chapters in this paper.I introduce the significance of the topic and the starting point,research situation,the main research methods,ideas and the innovation and deficiencies in the first chapter.In the second part,I introduce the basic concepts of government performance audit and theoretical basis,including the theoretical basis of audit,government audit and government performance audit concept,the effect of government performance audit.The third chapter analysis the current situation of China's Government Performance audit.The forth chapter introduces the audit bureau of Nanjing government audit,and analyzes the problems from the point to surface.This paper also analyzes the existing problems and reasons,including the study time is short,the basic theory research is not deep enough,the audit staffs lack of knowledge,the independence of the audit is weak and the lack of effective performance evaluation standard of audit,government performance audit results needs to be further used.The fifth chapter introduces foreign local government performance audit of the status quo,and through the local government performance audit case to inspire our local government performance audit development.The sixth chapter introduces the problems related to the government performance audit,mainly divided into political,economic and legal countermeasures.The last chapter is a summary of the full paper.