Building Public Departments' Performance Audit Index And Standard

With taxpayer paying more attention to the use & effect of public funds by public departments, all countries carry out audit to sociality and economic of public funds' use in varying degrees. Meanwhile public departments'performance audits are different in define, range and method because of their different standards. The article is trying to discuss building our country's public departments performance audit index and standard which would be useful to develop new range of performance audit.Part 1: Building public departments'performance audit index system of western countries. It focuses on introducing define of public departments'performance audit, public departments'performance audit having close relation with public management especially new public management.Part 2: Present situation and problems of our country's public departments'performance audit. It analyses the present situation of our country's public departments'performance audit and raises that the direct difficulty of carrying out public departments'performance audit is lacking of evaluation index and standard.Part 3: Suitability of our country's public departments'performance audit standard. It discusses the object, the main content and setting principle of public departments'performance audit.Part 4: The frame of public departments'performance audit evaluation system. It discusses the build of the general index and the build of individual index with the examples of five main public departments.Part 5: Building public departments'performance audit evaluation standard. It raises the level of public departments'performance audit index and solves the problem of the requirement to the public departments.Part 6: Raising three problems that need to be paid attention to public departments'performance audit.As an independent audit, pubic departments'performance audit report should have their own distinctive character. It's a pity that the article does not discusses the audit report problems that already have definite standard by Audit Law due to limited space because it's point of view is based on country audit.