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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Analysis on the Dilemma of Government Performance Audit and Its Optimal Path

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DOI: 10.25236/iemb.2021.047


Zhangming Zhou

Corresponding Author

Zhangming Zhou


People pay great attention to whether the government uses public funds economically and what is its efficiency and effect in the process of assuming public economic responsibility, which requires the state audit institutions to examine the relevant aspects of government operation to meet the public's demand for such information. Audit staff's knowledge and ability have been improved, and audit techniques and methods have become more and more scientific and advanced. The hidden problems in China's social development are exposed in the audit, which increases the information content and availability of the audit report. In terms of national audit, it is actually a representative Taxpayers are supervising the government's management and utility of financial funds or public resources. The research on the standardization of performance audit and the standardization construction of performance audit plays an important role in improving the overall audit quality and avoiding audit risk in China. On the basis of these analyses, this paper puts forward some suggestions, such as perfecting the legal system, establishing the evaluation system, innovating audit methods, and optimizing human resources, in order to promote the development of Chinese government performance audit.


National Audit, Financial Audit, Building Society