Cross-Case Study On The Innovation Path Of Government Performance Audit

In the 1970s,the introduction of the new public management theory made government performance auditing widely used and respected,and the importance of a country or region to government performance auditing has become an important measure of the level of audit development factors in a country or region.With the reform of China's public financial management system and the further transformation of government functions,the government has become more economical awareness,and citizens are aware of democratic democracy.All sectors of the society are increasingly paying attention to the economy,efficiency,and effectiveness of government's use of public funds and public resources.Performance auditing has gradually become the main responsibility of the local government audit.In recent years,local audit institutions have made different attempts and actively explored government performance audits at various levels,but their development has been extremely uneven.Based on the theory of government performance management and government performance auditing,this paper conducts a cross-case comparative study on the innovation paths of government performance auditing in Hangzhou and Lanzhou,from the subject of performance auditing,audit objects,audit content,audit methods and the construction of audit system,from these five aspects to describe the differences in the innovation paths of the two places and analyze their causes,and then compare and analyze Lanzhou's innovation performance in the process of government performance audit,such as insufficient innovation motivation,insufficient innovation concept,limited personnel strength,and poor innovation environment and other aspects of the dilemma,and finally build the Lanzhou government performance audit innovation path from five aspects,with a view to promoting the local government performance audit practice development,so as to improve the local government's performance management capabilities,government efficiency,and improve government governance capabilities strong audit supervision.