Performance Auditing:An Important Approach to Construct Responsible Government

A whole set of effective performance management system is an important way by which the government's responsibility of public administrative can be implemented.According to basic characteristic,requirement and objective of performance auditing,taking some successful experi- ence in this field overseas,thus performance auditing as a key element of implementation should get hold of the following links.Check and appraise the performance budget workout of govern- ment department strictly in order to guarantee the financial allocations.Institute the performance audit plan that is operational and more scientific.Establish and improve the responsibility investi- gation system of“performance auditing”to strengthen the responsibility consciousness of govern- ment department.Enhance the transparency of performance auditing to bring social forces into play.Foster a high quality,specialized team to improve the validity of performance auditing. Bring audit performance in deed into the legal procedure to make it play effective function.