The Performance Audit Research Of Compulsory Education In Guangxi

Currently,the audit of compulsory education in Guangxi mainly focuses on traditional financial auditing.The financial auditing has problem such as audit scope of heavy investment and light output,the auditing pay more attention to education funds expenditure,single audit evaluation,audit method lack of innovation and the limited of auditing and supervision and so on.The causes of these problems are the results of backward of audit ideas and audit approaches,did not built an effective obligation education evaluation system,the auditing technology cannot keep up with the development of information technology and the prominent contradiction of audit tasks and limited auditing power.Based on the performance audit,using the stakeholder management theory and the new public performance management theory,and combined with the new public management theory advocated performance analysis and performance management,this paper explains the importance of the performance audit of compulsory education in Guangxi and expounds that in the compulsory education audit the different levels of impact from the government financial education department,the teachers and students of school,social public and the compulsory education stakeholders produce different effects.From the construction of Guangxi compulsory education performance audit evaluation index system,the use of large data and other information technology to carry out performance audit,from input to output and then to the implementation of the policy effect,the chain of the audit supervision,the implementation of compulsory education policy implementation of the effectiveness of audit and other aspects to propose the recommendations for the establishment of the performance audit of compulsory education in Guangxi.