Construction On The Government Performance Audit Evaluation Index System

With the rapid development of Chinese economy, the government's obligation of management and public resource application becomes more and more important. Thus, it brings the demand that supervision and evaluation of the government whether can well manage and use the capital of taxpayer or not, it is also the problem that need to be resolved by government performance auditing. Compared with it in abroad, we have the less proportion in government performance auditing and lack of normatively, especially in disunity which among the auditing method, evaluation indexes and evaluation criterion as well as the problem in shortage of authoritativeness. So, there is significance for construction of indicator system evaluation for Government Performance Auditing which suited to the present conditions of our country.Firstly, This article generally discourses the performance audit and the theory of government performance audit, on the basis of analysis in government performance audit research both in domestic and abroad, it shows that the presently problem which is over general and lack of systematicity. The analysis indicates that there is no logic source about the design of index and index system, the object of auditing is ambiguous, and the target of auditing is abstract, all above these cause the defective tightness of the design link between auditing object and target.This article starts with making clear the government performance audit, and by sequentially analyzing the government specific task, it is deduced the common administrative action from general workflow and summed up, this is to say we can get the government general administrative action by induction. Then, with the deduction rationalistic method, it can be changed into general administrative of functional responsibility. It builds the two-dimensional analysis of the performance audit of a specific object table which administrative action to be the horizontal axis and the government agencies to be the vertical axis. After accurately positioning the government performance object, by the analysis the influence element of administrative objective; then, getting the concrete target and forming the government performance audit objective system. At last, by the quality analysis, aiming at every general audit objective of general system, separately chosen several appropriate audit index, that makes the audit object come true. Finally, the evaluation system is constructed by the internal relation of index.