The Research On Evaluation Index System For Performance Auditing Of "Three Fairs" Consumptions And The Example Of Case

The "three public" consumptions are essential for government to perform public functio ns services.However,due to the lack of effective supervise mechanisms,it can not be guaran teed that officials never waste or misappropriate government funds.Nowadays,the public ar e much more concerned about the economic acticities of government than bofore.So,it is in highly demand to introduce an advanced,scientific,and strict perfect performance audit syst em on "three public" consumptions.This paper aims to put forward a feasible solution for th e performance audit system with the method of standard analysis,AHP and case study.Firstly,this paper elaborates the theories of Public Trusted Economic Responsibility and New Public Management,which lays the theoretical foundation for the construction of evalu ation index system of "three public" consumptions performance auditing.Secondly,it analyz es the elements of "three public" consumptions performance auditing and development situat ion.Thirdly,in accordance with related principles,this article construct the evaluation index system bases on the concept of Balance Scorecard,which have four dimensions(public dime nsion,internal management process dimension,learning and development dimension and fin ancial dimension),7 secondary indicators and 18 third indexes.Especially,the weight index i s designed by AHP.Finally,this paper choose an administrative unit as test case to apply this index evaluation system.According to the actual situation of the choosed administrative unit,this article adjusts the index system,adds 4 more third indicators.After finishing the "three public" consumptionsing performance audit for the administrative unit of year 2016,some pr oblems of the administrative unit are founded.This article also raises suggestions for these p roblems.Through the works above,this paper holds the idea that the research of "three public" co nsumptions performance audit evaluation is imperative with the present situation of our coun try.The evaluation index system of "three public" consumptions performance auditing constr ucted in this paper not only embodies the operation process of "three public" consumptions,but also more comprehensively reflects the characteristics of the audited object.The system can be used to find related problems of audited objects,and can also help get solutions.This system is feasible in practical use.This paper link the hot issues-"three public" consumptions with performance audit closel y,try to construct the evaluation index system of "three public" consumptions performance e valuation in our country,and make a concrete application analysis on the evaluation index sy stem.The index system not only can provide an important reference for the supervision and management of "three public" consumptions,but also improve the efficiency of using the co nsumptions.The system also help to establish a more effective government credibility.Since my ability is not good enough,the set of indicators,the risk of audit and other issues need to be further improved in practice.