Multidimensional Views on Functions of Government Audit——An Analysis Based on Public Governance Theory

Abstract

The foundations of government audit have close relationship with public governance.This paper,based on the theory of public governance,reconsiders and reconstructs foundations of government audit from four aspects.In the new epoch,we should make the best of incremental function of government performance audit in order to construct efficient government,make the most of assurance function of finance audit for macro adjustments and controls in order to construct limited government,take full advantage of restriction function of economic responsibility audit for power in order to construct decentralized government and strengthen state audit report system and make the best of assurance function of government audit in order to construct a transparent government.