Study On The Government Performance Audit Evaluation System

Performance audit of government audit in China occupies an increasingly important position, but the slow development of performance audit in China, and there are various drawbacks, mainly due to the performance audit in China started relatively late, and the development of various related systems lagged behind keep up the quality of personnel and so on. Currently one of the more prominent reason is the lack of a scientific and reasonable performance evaluation system of government, which is impeding the work of government performance audit carried out one of the reasons. Government Performance Audit one of the core activities of government performance evaluation, evaluation index system is the evaluation of government performance audit of the most convenient tool, how to build from the perspective of auditing government performance evaluation system is the current government performance Audit of the problem to be solved in the fish, which is focus of this research.In this thesis, the theoretical basis of system theory, the Government Performance Audit Evaluation System is divided into three subsystems, namely, evaluation objectives, evaluation criteria and evaluation indicators. Evaluation limited the evaluation of government performance evaluation of the scope of the audit, under the theory of fiduciary duty, sustainable development theory, the activities in relation to government expenditures on the basis of full analysis, from the economy, efficiency and effectiveness of government spending in three areas measured. Evaluation criteria to assess the scale, to laws and regulations and industry standards in the form of history to guide and regulate government conduct. Paper discussed the Government Performance Audit Evaluation Index System of the general idea, and the establishment of evaluation.