The Government Performance Audit:History,Framework and Prospect
|School||Dongbei University of Finance|
|Keywords||government performance audit theoretical framework governmentperformance auditing standard government performance auditing criteria|
Since the1970s, Western developed countries carried out a massive administrative reform movement in order to solve the government crisis like budget deficit, economic stagnation, and decreasing satisfaction on the government by the public. It introducted the private enterprise performance management and performance evaluation mechanism to government management, hoping to reform the government in the form of enterprises, and gradually developed into a tool and means of the government, that is the new public management movement! With the rapid rise of new public management movement in Britain and other Western countries, the traditional government management model which has lasted for nearly a hundred years is facing serious challenges, and it needs a development from "power first" to " responsibility first". And ultimately its core characteristicsis is the extreme concern about the government’s performance as well as its responsibilities, which emphasizes the transparency of government, the public’s right to know and government accountability. Performance audit tools and means which are widely used in enterprise management are introduced to government administration means that the government should pay attention to performance, set out to improve the quality of service of the government staff, service capabilities and service awareness, reshape the relationship between government and society.Practice has proved that the management costs depends on the pros and cons of the choice of system, and that a good set of institutional arrangements is to promote the generation of advanced and reasonable behavior, and to reduce and inhibit the generation of backward and unreasonable behavior. Audit as a system of choice, plays an important role to strengthen the supervision of the authority of government to restrain government behavior. Government Performance Audit is a government public management activities by the audit authority to evaluate and inspect their compliance with the principles of economy, efficiency and effectiveness, to improve management performance, and to promote the Government to improve public management audit activities.For the present, China is in an economy in transition and its economic construction has made remarkable achievements after years of sustained, rapid growth. However a number of problems which have been accumulated during the development have been gradually revealed, such as irrational industrial structure, the extensive mode of growth, deteriorating ecological environment, serious waste of resources, unequal income distribution, regional development imbalances. To some extent, the problems mentioned above have become a serious threat to the sustainable development of the society and economy. Party and the government response to this situation in a timely manner with the development of recycling economy, the construction of independent innovation, environment-friendly and conservation-oriented society, building a socialist democracy, building a harmonious society, and implementation of the scientific concept of sustainable development comprehensively and coordinately and a series of major initiatives. These responses require our attention to the government’s macro-control functions of the audit in the social and economic development, with particular attention to promote the rapid development of the performance audit. Government Performance Audit is the advanced stage of the Government audit which is the inevitable outcome of the Government audit development in a certain stage. Government performance audit is an important tool and means of government performance management which could be helpful to promote the implementation and application of the public authority of the Government in accordance with the goal to establish a highly efficient match the requirements of a clean government. Addtionally, government performance audit is an important means to achieve the ultimate goal of governance. Therefore, learning foreign government performance audit of good practice and smoothing the development of China’s Government Performance Audit has very important significance.This article is to study the Government Performance Audit based on the perspective of building an audit theoretical framework. First it introduces the history of the Government Performance Audit, focuses on government performance audit theory and framework, selects foreign contries to compare a wide range of government performance audit experience with China. Based on the theoretical and practical experience of foreign government performance audit, it brings forward a developed strategy for the Government Performance Audit with Chinese characteristics. Additionally, a large number of factors which adversely constraint the development of government performance audit have been analyzed in-depth in order to find out the reason. On this basis, the positive outlook on the future of government performance audit is carried out.This article is divided into ten parts:The first part is an introduction. In involves the background and significance of this, how to ensure the most efficient use of public funds, as well as how to make the public become confident about that their government is good at managing public funds and other aspects. Accordingly the purpose of this thesis-Government Performance Audit Research is brought forward. In addition, this section briefly describes the goal of this study and the framework structure, technology roadmap and technical methods.The second part is literature review. Government performance audit concepts From abroad, domestic, functions, specifications, evaluation indicators and methods for multi-angle review of the literature are covered. Finally, the significance of this thesis is supported by summarizing and rethinking the existing literature.The third part is the theoretical basis. The theoretical basis of the Government Performance Audit is described from four aspects, including the principal-agent theory, new public management theory, the theory of national governance and performance management theory.The fourth part is the history and motivation of the Government Performance Audit. It includes the introduction of the emergence and development of the Government Performance Audit worldwidely and domestically. Final analysis of government performance audit and development of motivation has been conducted.The fifth part is to build a theoretical framework of the Government Performance Audit. First of all, the principle of the theoretical framework of the Government Performance is built; Secondly, it analyzes the environment and audit of government performance audit assumptions; Next, the objectives of the audit by the Government Performance is defined; once again the function of the government performance audit is set; finally the subject, object, content, guidelines, evaluation criteria, procedures and methods, and other elements of the Government Performance Audit have been established.The sixth part is the government performance audit criteria. First, a brief introduction of the foreign government performance audit guidelines has been development; Second, a comparative analysis between China’s current national auditing standards system with foreign standards system has been performed; Again, the development of the Chinese Government Performance Auditing Standards Structural Principles is discussed; Last it designs the content of the Chinese Government Performance auditing Standards.The seventh part is about the government performance audit standards. First, a brief introduction of the meaning of government performance audit standards and quality characteristics is given; performance audit standards and its development in developed countries is explained; Once again, the status and problems of the Chinese Government Performance auditing standards are analyzed; times again, our government performance evaluation standard type and the principle of selection of the government performance audit evaluation criteria on studied; Finally, the standard designation of the Government Performance Audit is explained systematically.The eighth part is on the government performance audit procedures and methods. First systematic introduction of government performance audit program is given; then the Government Performance Audit methodology is introduced and the choice of method and its influencing factors for Government Performance Audit are analyzed.The ninth part is about the Government Performance Audit Status Quo and Prospect. First, the status quo of government performance audit carried out in our country is described; Second, it analyzes the challenges faced by the Government Performance Audit at present; Finally, a positive outlook of prospects of China’s Government Performance Audit is carried out.The tenth part is the conclusions of the study and the follow-up study suggested. It involves brief summary of the conclusions, innovative ideas and inadequacies of this study, and points out areas for further study.