Exploring the Development of Government Performance Auditing--Based on the Theory of Power Checks and Balances
Abstract
Since its introduction into China in the 1980s, government performance auditing has effectively promoted the rational utilization of public resources and social and economic development in China. With the continuous advancement of government transformation, the development of government performance auditing today has been entrusted with a greater responsibility, which requires it to play a more important role in supervising the economy, efficiency, effectiveness, fairness and environment in the process of using government financial funds. From the perspective of the theory of power checks and balances, this paper discusses its impact on the development of government performance auditing, and puts forward relevant policy recommendations conducive to the development of government performance auditing.
Keywords
Full Text:
PDFReferences
Ma ZJ, Wei XQ, Liu SL. Research on China's national audit information requirements -- based on the perspective of administrative power balance [J]. Accounting Research,2015(12):81-86+97. (in Chinese)
Niu JF, Liu L. Research on the construction of Government performance Audit evaluation System under the new situation [J]. China Internal Audit,2021(05):75-79.
Liu JJ. Research on the Structure of Power Balance in Contemporary China [D]. Northeast Normal University,2008.
Dai YQ, Li XH. Strength of management power balance and speed of capital structure adjustment: from the perspective of debt constraint effect [J]. Journal of Economic Management, 2019,43(04):173-190.
Gao WH. Optimization of Chinese government performance Audit from the perspective of national governance system [D]. Lanzhou University,2015.
Wang HY. Research on government performance audit based on "Immune system theory" [D]. Jilin University of Finance and Economics,2014.
Li Y, Zhang X, Zhang WH. Research on the reform of Government Performance Audit in China [J]. Journal of Yunnan University of Finance and Economics, 2018, 34(04): 104-112. (in Chinese)
DOI: https://doi.org/10.18686/aat.v5i3.1995
Refbacks
- There are currently no refbacks.
