On Performance Auditing Of Public Expenditure

Since 1980s, though China has achieved rapid growth in financial revenue, yet the fact that financial funds are not in high status of use has not been fundamentally changed. On the one hand, with the deepening reform of public financial policies, the urgent measures must be carried out to break through the choke point of performance auditing; on the other hand, with the continuous refinement of other related policies, it is well ready to establish the system of performance auditing of public expenditure. Under the above-mentioned situation, along with empirical analyses, the present thesis makes its trial practice to research the basic framework of performance auditing of public expenditure.The present thesis firstly describes its research background and research significance. Related researches on performance auditing at home and abroad are closely reviewed. Also the research content and thoughts are clearly clarified. Secondly, guided by sustainable development theory, and based on effective supervising agents by carrying out "public principal - agent" theory and Performance theory, the present thesis elaborates on the current status and inadequacies of Chinese performance auditing of public expenditure by considering the development of performance auditing of public expenditure on the basis of updated public management theory and game theory combined with the domestic performance auditing systems and mechanisms. Besides, the present thesis systematically draw out the evaluation system and criteria of financial expenditure by introducing the contents, procedures and evaluation methods of performance auditing of public expenditure on the basis of original fundamental evaluation framework and current domestic development. Multi-level fuzzy comprehensive evaluation methods are formed through setting each index on the basis of AHP and Delphi method. Also conversion of qualitative indicators by fuzzy mathematics method and that of quantitative indicators by coefficient method and non-dimensional conversion processing are considered. The performance auditing evaluation system of financial expenditure drawn out by the present thesis is put into practice by considering the case study of the established performance evaluation framework and six people's livelihood programs funded by financial investment in Jiaozuo City, Henan province. Finally, from the standpoint of effective targeted proposals out of legal systems, personnel and audit institutions'self-transition and reporting system, the present thesis is more oriented and realistic under the consideration of results of theoretical and empirical research, application problems existing in the current performance auditing of public expenditures.