Study On The Government Performance Audit Evaluation System

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.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 important role as equally as original financial audit. The proportion of government's performance audit will be strengthened gradually. 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 audit evaluation system is one of the reasons to hinder the audit work. So how to construct the evaluation 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. This article tries to build up the evaluation system of our government performance audit based on our national situation. The thesis consists of four chapters.The first chapter: A preface. There are six parts in this chapter. First, I introduce the motivation of this article's topic selection. Second, I put forward the research purpose and research meaning on this topic. Third, I study the development of performance audit evaluation system in our country and put forward the problems that exist. Fourth, I put forward the summary of studies of performance audit evaluation system both in foreign countries and in our country. Fifth, I summarize the research methods. Finally, I carry on the summary of the contribution and flaw of this article.The second chapter: The theoretical foundation of government performance audit evaluation system. First I introduce some concepts which have relationship with the government performance audit evaluation. Then I study on the theories which are the foundations to build up the evaluation system.In the third chapter through the comparison international government performance audit evaluation system, some meaningful and beneficial experience and inspiration are gained.The fourth chapter is a keystone in the whole article. I build up the evaluation system of government performance audit with five subsystems: evaluation objective, evaluation principle, evaluation index, evaluation criterion and the appraising method.Hope this thesis can make some contributes to the research of evaluation system of our government performance audit.