A Research About The Accounting Firms Participate In The Government Expenditure Performance Evaluation

The rapid development of the national economy requires the fiscal management system to adapt to it.At the same time,the implementation of the new budget law on the fiscal management also made updated requirements.The introduction of accounting firms to participate in government expenditure performance evaluation is not only an important measure of fiscal management reform,but also a positive response to the new budget law.At present,some areas have carried out this business.Therefore,it is of practical significance to explore the related issues of accounting firm' participation in the performance evaluation of government expenditure at this stage.The purpose of this paper is to combine the theories of economics and accounting to summary the problems and experiences in the process of carrying out the business.This article can be divided into three parts.The first part is mainly based on the research background and significance,literature review,related concepts,the theory of public economics and accounting theory,defines the accounting firm's participation in the performance evaluation of the government expenditure,and demonstrates its necessity and feasibility.The second part focuses on the problems in the process of carrying out the business,analyzes the causes and makes suggestions.The third part analyzes the actual typical cases.This paper mainly adopts the method of literature analysis with case study.This paper focuses on the analysis of the main problems of the current accounting firm's participation in the performance evaluation of the government expenditure and put forward the corresponding solution.The main problems are as follows: Evaluation of the project risk assessment inaccurate,evaluation index system is unreasonable,the basic information distortion,lacking of professional competence,the effectiveness of the evaluation results is poor.The solution are as follows: Establish the system of performance evaluation risk assessment system,develop a reasonable evaluation index system,select the appropriate methods of collecting data for the evaluation object,train the professional team which can evaluate the work,standardize the writing of the evaluation report.The innovation of this paper lies in the study of a practical case from the event of “budget audit and performance evaluation”.It proves the universality of the problem and the rationality of the proposed proposal.