Study On The Indicator System Of Government Foreign Debt Rating Of Project Performance Audit

Performance auditing is the milestone of government auditing in China, it not only signifies the modernization of government auditing in China but also indicates that government auditing in China has melted into the mainstream of international auditing. Performance evaluation is the main content of performance auditing. Moreover, the basis and platform of performance evaluation lie in the scientific indicator system, which is expected to ensure the scientific, rational, objective and just performance evaluation.Being fully aware of the importance of foreign funds, which are closely related to people's livelihood, state interests and national fame and based on her experience in public funds performance auditing as well as her study on the research of performance auditing evaluation both at home and abroad, the author tries to come up with a performance auditing evaluation system model in a systemic and concrete manner, which not only bases on the framework of efficiency, economy, effectiveness, sustainability and influence but also takes into consideration the real conditions of the audited.Compared with the pure theoretical research in the past, the proposed indicator system is characterized with systematic, pragmatic and operational features. More importantly, the author hopes to implement performance auditing evaluation in foreign funds auditing, facilitate the transfer from assurance auditing to performance auditing and promote the transfer of audit mode within foreign funds and the audit mode as a whole.