On The Financial Transfer Payment Audit Evaluation System Change

Based on the nowadays China fiscal transfer practice and compared with international experience, the paper introduces the changes for Shanghai Fiscal Transfer Auditing from financial compliance to efficiency auditing. Meanwhile, the paper realizes the necessity to establish a universal and standard fiscal transfer auditing appraisal regime. Therefore, the paper focuses on the Shanghai fiscal transfer auditing appraisal regime composed of index system, standard system and institution system which are specified the contents and the relationships later. At the same time, the paper tries to provide favorable reference for the development of China fiscal transfer auditing by case studies on the practical operations of the fiscal transfer auditing appraisal regime.