The Study Of Performance Audit's Evaluating Standard On Public Expenditure

Performance audit on public expenditure is inevitable trend of the modern state audit development, which has practical significance to carrying out scientific outlook on development, to improving public construction of democracy. Study on performance audit's evaluating standard of public expenditure not only can enrich basic theroy of government performance audit, but also may promote practice of our performance audit of public expenditure.The sissertation divides into two segment. One is theory analysis.F -irstly ,we summarize basic theory of perfoamance audit from the point of ethic,polity and practice. Secondly, we study correlative ideas on performance audit. Finally, studying the principle,basicof value and method on constituting evaluating standard. The other segment is practice analysis.Being based on the first part, above all we summarize difficulty on constituting evaluating standard from the piont of government administation.Then suming up the charictristic of our state evaluating standard and tactic how to constitute it through analyse it at home and abroad. Lastly we advance value suggestion on building evaluating standard, explore building evaluating standard of public expenditure's allocation,government department and investment .