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Strengthening of the Government Performance Audit

Author: ZhaoBingZhi
Tutor: LiuJing
School: Jilin University of Finance and Economics
Course: Accounting
Keywords: government’s performance auditing auditing function permanent system
CLC: F239.4
Type: Master's thesis
Year: 2010
Downloads: 162
Quote: 1
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Abstract


With the advance of reform in political regime and the development of democratization in China, people are asking more for the government’s standard of public administration and service. To conduct government’s performance auditing is the bedrock for enhancing such standard and establishing accountable government. The government’s performance auditing, is to evaluate and supervise the economical efficiency and effectiveness of public resources, which are at the disposal of government bodies and state-owned units.The government’s performance auditing had a late start in China, thus in relatively low level. There are many reasons to such backwardness, mainly including the poor legislation; the resistance of traditional culture and bureaucracy; the impreciseness of the drafting and implementation of financial budget; the singleness of the auditors’knowledge structure and the low force adeffect of announcement of audit findings, etc.In order to speed up the development of China’s government’s performance auditing, we should not only take measures for the present situations, but also, in the long run, sets up permanent managerial system.At present, we should take measures to ensure government’s performance auditing go thoroughly and efficiently. Specifically, the initial step is to root government’s performance auditing into the focus of government bodies and related leaders; secondarily, we should speed up legislation, to make sure there are laws to abide by; then we should urge relevant sectors to draw up standard of performance going with the budget, thus to provide clear reference for auditing organizations when conducting performance appraisal; finally, we should optimize auditors’distribution through various means, including strengthening the training of existing staff, recruiting technical professionals or interdisciplinary talents into auditing, and taking advantage of external resources under the premise of full competence of people out of loop and the independence of auditing.In the long run, to intensify the improvement of the government’s performance auditing, and to carry out performance auditing in the real sense, we must set up efficient, transparent and strict budget system. Besides, the government bodies should implement“active faith”, which, for all government departments enjoying public financial resources, is to publicize the traces and results of financial funds, and to place themselves under the supervision of masses. Moreover, we should also guarantee the independence of auditing organizations, especially the grassroots, in institution setting and outlay payment. And the system of“return visit”should be perfected for disqualified projects and organizations in auditing. Only through these means can government’s performance auditing fulfilled effectively.

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