The Lack Of The Role Of Government Performance Audit In Anti-corruption And The Research On The Way To Improve It

In recent years,especially since the 18 th National Congress of the Communist Party of China,the news about achievements in anti-corruption has been repeatedly seen.All social circles have extreme repugnance to corruption and its damage to the interests of the state and the people.The senior officials suspected of corruption,who are called the Big Tigers,bring bad influences on the credibility of the government.The anti corruption in the new era has formed a high pressure situation,but the theme of social stability and efficient development is still inseparable from the supervision of power.The fight against corruption is a sustained and long-standing demand for national governance.While science and technology developing so quickly in the information age,it also provides a wider range of asylum to corruption and new problems are put forward to the anti corruption.The basic strategy of governing the country by law in our country requires the law to be in office,no corruption and other illegal practices to occur and use all the means that can be used to combat corruption?It is an inevitable requirement to maintain a incorrupt and clear political environment.National audit is an important component of a clean government supervision system,so that anti-corruption is its legal duty and authority.We should further strengthen the anti-corruption ability of the national audit to make it adapt to the pace of development in the new era,improve the attacking potency dimension of fight against corruption by technical means,enlarge the promotion of performance audit,and find the concrete way of improving the performance audit from the theoretical study and the work practice.We should also pay more attention to the role of performance audit in anti-corruption to give full play to its role in preventing,exposing and combating corruption.The new public management movement has brought about the innovation to the performance government management model and national audit technology.This new model has been widely accepted and popularized in the government audit,which inherits and can give full play to the anti-corruption function of national audit.This article discusses the lack of the role of performance audit in anti-corruption and the way to improve it.The third chapter,based on the performance audit of Shenzhen City,takes the special performance audit of cultural industry in B district as an example.Although the current government performance audit has achieved certain achievements in the anti-corruption process,it is still a lack in function of anti-corruption in practice.The fourth chapter tries to find out the factors that restrict the role of performance audit in anti-corruption from the the internal and external aspects by analyzing of the deep causes of the lack of function.The fifth chapter summarizes the experience of anti-corruption in performance audit abroad,which is represented by western countries such as the United States,Britain,Australia and France in order to obtain the enlightenment of our country's development in this respect.Based on the reasons for the missing function in Chapter 3 and Chapter 4,and the experiences from foreign countries summed up in the Chapter 5,Chapter 6 tries to find out some suggestions to improve the role of government performance audit in anti corruption.