Study On The Evaluation Index System Of Local Government Performance Auditing

Government performance auditing has been performed since 1940s, which represents the direction of modern auditing in the future. Viewed from the development of performance auditing wordwide, as an important branch of government auditing, the proportion of government performance auditing is increasing, and has become the mainstream of global government auditing.However, implied by the current situation, the implemental results of the government performance auditing are below expectation. One of the many reasons resulting in this situation is lacking a whole set of scientific and reasonable evaluation index system, which hinders the implementation of government performance auditing. Evaluating the performance of governmental activities is one of the key contents of government performance auditing and the evaluation index system is one of the most convenient tools to do this. This thesis emphasizes on the construction of such an evaluation index system from the angle of auditing, which is also a problem urgently to be solved in the current government performance auditing development.The thesis consists of the following five chapters:The first chapter is an introduction. Firstly, the background and purpose of this research are put forward. Then, I review the domestic and abroad studies on performance auditing evaluation system. Finally, the contribution of this paper is illustradted.The second chapter addresses the theoretical foundation of government performance auditing evaluation system. In this charpter, I introduces some concepts related to the evaluation of government performance auditing and addresses on the theories on the construction of the evaluation system.In the third chapter, basing on the literature review and referring to the previous related research on the local government performance auditing evaluation system, I put forward the five-dimensional framework and three levels of evaluation system summing to 88 bottom indexes. The five dimensions in this framework are as follows: the status of regional economy and social development; balance of payment of local finance; the status of important economic decision-making; the implementation of policies made by state; the status of honesty and diligency. This paper makes use of the methods of questionnaire and AHP (Analytic Hierarchy Process), stipulates the weights of principle factors and various evaluation index, and constructs evaluation index system of local government performance auditing.In the fourth chapter, based on the Fuzzy Comprehensive Evaluating principle, this paper constructs comprehensive evaluating model of local government performance audit, and brings forward point criterion of local government performance audit.The fifth chapter makes conclusions and prospects.