Research On The Problems And Countermeasures Of Government Performance Audit

As promoting the rule of law and audit,building socialism country under the rule of law and other relevant concept is put forward,the audit work have been given a new mission.Audit institutions to further audit should play the role of protection and supervision,improve the supervision of audit,strengthen the system guarantee of the audit work,promote the level of the audit work and level,further summarizes the experience to become the key points and difficulties of government audit.In February 2015,General Secretary Xi came to Shaanxi to inspect and deliver an important speech,to pursue development of Shaanxi beyond the new location.In order to implement the general secretary speech spirit,individual units are conducted after beyond work.Due to the development and implementation is a matter of social justice and social stability,thus carries on the performance audit is imperative.And pursued beyond the particularity of the work,make the audit is different from the previous government performance audit,the audit changes have taken place in all aspects,thus created a new problem.To solve these problems not only can promote the development of our country's audit also has a certain practical value.Based on the principal-agent theory and the relevant government performance audit theory,this paper takes the S district government for instance,uses advanced relevant government performance audit experience for reference,and adopts the method of combining questionnaire with case study.This paper reveals the problems in S region and finds that the main problems are: the scientific evaluation index is insufficient;the knowledge level of the auditors does not match the requirements of the audit scope and so on.In view of the above problems,the causes of the quantitative analysis,we put forward the corresponding countermeasures: 1.Improve the governmentperformance audit evaluation index system.2.Strengthen the force of auditors in various ways.3.Improve the legal system of government performance auditing.At last,test and post-evaluate evaluation index system of district government performance audit.