The Receach Of The Government Performance Audit Evaluation System Based On Blance Score Card

Government performance audit has performed since 1940s.It represents the future way of government audit. After investigating the development of performance audit of several foreign countries in the world, as an important branch of government audit, government performance audit stands a more and more proportion in the entire government audit practice, and consequently, will be seemingly the mainstream of global government audit field. the appraisal target system of performance audit is genera summary to the achievements appraisal content, it restrict the collection method of the performance audit material, effects the utilization of the performance audit technology. Our country government performance audit appraisal system still was at the preliminary development phase, its appraisal target was too simple, the system lacks the contingency nature, the inspection relations is insufficiently reasonable, feasibility difference and so on questions.This paper first reviews and summarizes the theory of performance audit and balanced scorecard, the role of the Balanced Scorecard is to evaluate achievement, improve achievement and strategic implementation and amendment by means of the interaction among such four factor as finance,client,internal operational flow and study and growth and consequently a strategic track can be illustrated. I put forward the research purpose and research meaning on the appraisal target system of performance audits and study the development of performance audit evaluation system in our country and put forward the problems that exist. Then the paper discusses the possibility of the combination of balanced scorecard and government performance audit. It analyzes the application of balanced scorecard to the design of evaluation standard of performance audit in local audit offices. Then the classic Balanced Scorecard framework is modified to fit the China's national conditions and a new analysis model is proposed as the foundation of indicators system design. At last, it follows the regulation and process of the building of government performance audit evaluation system and set a five dimensions Balanced Scorecard for performance audit evaluation system. Then build up the evaluation system of government performance audit with four subsystems:evaluation objective, evaluation principle, evaluation index and evaluation criterion.Hope this thesis can make some contributes to the research of evaluation system of our government performance audit. Also hopes to do some constructive suggestions on the theories and practical operations to the government sector performance evaluation based on the five dimensions Balanced Scorecard.