| By means of case analysis and comparative analysis,this paper investigates the development status of government performance audit in China,summarizes the existing problems and causes,draws on the excellent experience of government performance audit in western countries,conducts research on government performance audit from the perspective of new public management,and puts forward specific countermeasures and suggestions.This paper is innovative in the following two aspects: first,from the perspective of new public management,it complies with the needs of government performance audit and proposes solutions to the problems such as the low level of independence of government audit departments and insufficient use of big data audit tools from the perspective of government performance audit departments;Second,from the perspective of new public management and from the perspective of government performance audit process,the paper proposes solutions to the problems such as the low utilization rate of government performance audit results and the non-standard evaluation indicators and standards of government performance audit.The theoretical significance of this paper is to innovate the ways and methods of our government performance audit and deepen the government performance management.The practical significance is to create a good environment for government performance audit and optimize the audit process methods to provide new ideas and practical experience for government performance audit.Through the study,it is found that the legal basis of government performance audit in China is not perfect,the exploration of government performance audit methods is not balanced,the indicator system and scoring standard of government performance audit are not standard,the development of audit big data analysis platform lags behind,the audit department lacks independence,and the construction of audit staff is not reasonable.And put forward the corresponding countermeasures and suggestions: improve the legal basis of government performance audit,strengthen the construction of audit personnel,safeguard the independent status of audit through multiple channels,perfect the government performance audit index system,improve the application level of audit results,and increase the use of big data technology. |
