Research On The Assessment Indicator System Of Performance Auditing For The Poverty Project By Foreign Loan

Performance audit has become the main part of government audit of developed countries in the present-day world, in which the performance evaluation is the main content of government performance audit. From the development process of the audit in our country, to carry out the evaluation of government performance audit is the objective requirement of the of social and public administration development. In the audit work development plan from2008to2012, National Audit Office stated that they must be based on in-depth summary of the audit work practice in our country, and continuously explore accord with the actual audit mode and method of development, which is very important to focus on the assessment indicator system of performance audit.The foreign loan has become the most important sources of funds for the poverty project in China. The poverty project by foreign loan is sovereign debt project in our country. The assessment indicator system of performance audit for the poverty project has mean to improving the audit theory system, guiding foreign loan project auditing practice in our country, and offering provide practical experience for government performance audit.I adhere to the principle of theory combined with the actual, use the theoretical analysis and case study methods, pay attention to the characteristics of foreign loan poverty alleviation projects, and focus on the political, economic, social and environmental factors. I study to establish the assessment indicator system of performance audit that is suitable for poverty project by foreign loan and use this assessment indicator system of performance audit in Poor Rural Communities Development Project by WB that carried out by A.This paper is totally divided into7parts.Chapter1Introduction. The main purpose of this chapter is that introduced the research background and significance, research ideas, frameworks and methods. Chapter2Literature Review. The main purpose of this chapter is that described the domestic and foreign research on performance audit, the audit evaluation and implementation, such as some beneficial attempt of government performance audit in our country and some literatures.Chapter3Theoretical Analysis. The main purpose of the first part in this chapter is that described the concepts of poverty projects, the government performance audit, the assessment indicator system of performance audit and other related concepts and their characteristics. The main purpose of the second part in this chapter is that described the the(?)retical basis of government performance audit, such as the theory of government function, public entrusted economic responsibility theory, new public management theory. And then, the paper is pointed out the inevitability and importance of government performance audit.Chapter4The Principle and Influence Factors. Describe the principle and influence factor of the assessment indicator system of performance audit for poverty project by foreign loan, based on the characteristics and the difficulty of performance auditing for poverty project by foreign loan.Chapter5The Method and Basic Content. The assessment indicator system is an aggregate of a set of evaluation content and logical relations. Combining with the characteristics of the poverty project by foreign loan, construction principle, influencing factors, I will build the assessment indicator system of performance audit for poverty project by foreign loan based on some methods.Chapter6The Case Analysis. Get to use the assessment indicator system of performance audit for poverty project in Poor Rural Communities Development Project by WB that carried out by A.Chapter7Suggestions. Summarize some suggestions based on building and using assessment indicator system of performance audit for poverty project.The innovation and inadequate in this paper:This paper is finished independently under the guidance of mentor, and based on collecting the related material and relevant material. I summarize the achievement of performance audit in foreign loan and assistance project loan industry, and build the assessment indicator system of performance audit for poverty project based on their own characteristics and specific practice. Try to make the assessment indicator system of performance audit for poverty project has practical operability. Because that the foreign loan poverty project is comprehensive, involving multiple industries, complicated, and the theoretical knowledge and research time of me is limited, the assessment indicator system of performance audit for poverty project may appears that too cumbersome, catching one and losing another, or not insightful enough.