Study On The Government Performance Audit Evaluation Index System

In the seventies of the 20th century, with the rise of managing sports and further enhancement of public democracy and sense of participation, traditional public administrative management system was replaced by new public management system gradually. Public management system regards public management as the theoretical foundation, incorporates the idea and methods of business administration in the management of public department of the government, it makes government performance appraisal become the key theme of public management. As a kind of effective tool of supervision and management, government performance audit develops and becomes important means and tool to realize the public management objectives. In our country, with the constant deepening of government's management system reform, government performance audit which originated from financial audit has developed into a kind of audit form and plays the import role as equally as original financial audit. The proportion of government's performance audit will be strengthened gradually and plays a more and more important role in management for democratic supervision.But according to present conditions, the implement results of the government's performance audit is out of expectation, there are a lot of reasons for it, lacking a whole set of science reasonable government performance evaluation index system is one of the reasons to hinder the audit work. One of the key contents of government performance audit work is to cany on performance appraisal to the government activity; the evaluation index system is one of the most convenient tools to do this. How to construct the evaluation index system from the audit angle has become the question which in the current government performance audit development urgently waits to be solved. This is exactly a research focal point of this thesis.Thesis regards the system theory as theoretical foundation; the government performance evaluation index system includes three subsystems, i.e. evaluation index, evaluation criterion and the appraising method. The evaluation index has limited the range of appraisal. According to the public products theory and sustainable development theory, the evaluation index will weigh government's expenditure from economy, efficiency and effect. It will analyze the expenditure activity of government, and contain the nature index, quantitative index, finance management, material object management, institutional improvement and working efficiency and working attitude of person, etc. It miscellaneous government activity, implements the appraisal on people progressively. The evaluation criterion is the yardstick appraised, guide and standardize government's behavior in the form of laws and regulations and trade historical standard, etc. The thesis has expounded the overall thinking that the evaluation index system constructs, has set up the evaluation indexes of activities such as government procurement,...