Public Finance Expenditure Performance Audit Evaluation Index System

The achievements (benefit) auditing was born in the Western countries in the 1940s the intermediate stage, obtained in the 20th century 70 to the 80s develops quickly, to the 1990s, the government audit started to take the performance audit as central, the performance audit and the financial audit coexisting in modern auditing development phase. At present, there are many countries widely to develop the performance audit in the world, so the performance audit held the quite great proportion in the government audit and has become the world audit mainstream.But performance audit's development situation is unsatisfactory in our country's auditing situation, particularly with overseas compares, our performance audit accounts for the proportion to be too small, and the result is also low. One of reasons is that at present many people are not clear how results to the government performance audit conclusion. Auditors take some temporarily standard, such as the profession standard, the international domestic advanced level, in the history the advanced level and so on. Lacks of concrete evaluating indicator is hinders our country performance audit development a primary cause, how to establish the audit evaluating indicator system which conforms to our national condition is our country auditing research key point at present. Therefore, this article will aim at our country public finance expenditure performance audit appraisal system's construction to do further studies.This paper takes the system theory as the rationale, based on audit research theory analysis of domestic and foreign to public finance expenditure performance, and divided the public finance expenditure audit evaluating indicator system into two sub-systems, namely evaluating indicator and evaluation criteria. Evaluating indicator has defined the public finance expenditure audit appraisal scope. This paper discussed the public finance expenditure performance audit evaluating indicator system construction overall mentality, moved the numerous and diverse government carries on layer upon layer the refinement, and established the corresponding evaluating indicator differently according to the government function and the disbursement type. After summarized in the evaluation criteria three selection principle foundation, it proposed the government performance audit guidance standard, the technical standard, the alternate standard and the consultative determination standard and so on four kind of evaluation criteria choice form. Finally, based on the public finance expenditure audit analysis's foundation, this paper unified some government public project performance audit case, and carried on the exploration to the public expenditure achievements evaluating indicator's formulation.