Problems In The Application Of Guangzhou Government Performance Audit Results

With the continuous development of China's market economy and the increasing publicity of government affairs,the public's awareness of participating in the administration of state affairs has also increased,and the attention paid to the performance of public finance funds has gradually increased.Along with the development of the new public management movement,since the National Audit Work Conference first proposed performance auditing in 1991,the government performance audit results have made outstanding contributions to improving the use of fiscal funds and controlling corruption.The Audit Office's"Twelfth Five-Year" Audit Work Development Plan clearly stated: "To comprehensively promote performance auditing,improve the economic,efficiency and effectiveness of the allocation,use and utilization of financial resources and public resources,and to promote the establishment and improvement of the government performance management system,and establish and improve the accountability system for government departments.”With the announcement of Audit Office's “13th Five-Year” Audit Work Development Plan,“further increase performance auditing,and put performance and accountability throughtouy the audit work,and promote the development quality and efficiency”.The expression of the audit has received attention from all walks of life and public opinion,and the performance audit results will pay an important role in the governmengt's advice and suggestions.Taking Guangzhou's performance audit results as an example,this paper finds that there are many problems in the application of government performance audit through the combination of induction and deduction,literature research and case analysis.For example,the audited units pay insufficient attention to performance audit results and corrective measures are not in place,and the audit results announcement is incomplete,etc.,which makes it difficult for performance audit results to affect the decision-making of government departments.The main reasons for the problems are analyzed,such as the long-term marginalization of local auditinstitutions,the lack of relevant laws and regulations in government audit,the lack of standards for audit results,and the concept of linking government performance audit has not been established.To solve these problems,it is necessary to learn the advanced concepts of performance auditing from western developed countries,and to continuously sum up experiences and lessons in different performance auditing projects,and explore the development path of government performance auditing in line with China's national conditions.This paper believes that the following measures should be taken to solve the above problems: further deepen the reform of the property management of the audit institutions below the provincial level,improve the independence of audit institutions in implementing audits according to law;create a good legal environment,improve the methods of the audit announcement system and audit accountability;develop scientific performance audit evaluation standards;strengthen the training and management of auditors etc...