Probe - Accounting, Auditing and Taxation

Exploring the Development of Government Performance Auditing--Based on the Theory of Power Checks and Balances

Shenghui Ma

Xijing University

Yucheng Zhang

Xijing University

DOI: https://doi.org/10.59429/paat.v5i3.1366

Keywords: Government Performance Auditing; Checks and Balances Theory of Power; Policy Innovation

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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.

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