Research On Audit Efficiency Of Xuzhou Government

Over the past 40 years of reform and opening-up,China’s economic development has gradually changed from double-digit high-speed growth to high-quality development.Since the 18 th CPC National Congress,the CPC Central Committee has continued to improve and develop the system of socialism with Chinese characteristics,modernize China’s governance system and capacity,incorporate government auditing into the Party and state oversight systems,and assume the responsibility of auditing oversight.Since the 19 th congress,the central party committee the decision to reform the audit management system,in the third plenary session of the nineteenth,through the formation of the central audit committee’s decision,in order to "authority of centralized and unified,comprehensive coverage,high efficiency" as the guideline,strive to build the government audit supervision system,continue to play to the government auditing supervision effectiveness.For local auditing department,as to prevention,reveal and resolve regional development problems of government departments,how to optimize the government audit way,increase the efficiency of the government audit and adapt to the modern pace of governance ability,effectively promote the realization of good governance under the new normal is currently facing an important issue.Firstly,this thesis analyzes the research background of government audit effectiveness from two aspects of theoretical significance and practical significance,and achieves an in-depth understanding of the current research situation of government audit effectiveness in China through extensive reading and analysis of the current domestic and foreign expert discourse,government documents and academic literature.Based on public management theory research as a starting point,analyzes the concept of government performance audit,summarized our country government auditing department audit efficiency characteristics,from the auditing department organization set up situation,audit personnel,project execution and the public,the respect such as social CPA participation to explore the influencing factors of the government performance audit.Taking Xuzhou government auditing department as the research object,based on the analysis of audit effectiveness research at home and abroad and summarizes factors affecting government auditing efficiency characteristics,on the basis of identified six indicators to achieve the measure of the local government performance audit,and the government performance audit evaluation of Xuzhou region,puts forward Suggestions for the improvement of Xuzhou local government performance audit,So as to realize the goal of improving audit efficiency and comprehensive audit service level of Xuzhou audit department.