The Research On Evaluation Indicator Framework For Performance Auditing Of Administrative Projects Expenditure Consumptions And The Case Study

The performance auditing of government has been concerned in recent years.Administrative projects expenditure as a method of fulfilling specific work tasks or career development goals also attract lots of attention,especially the economy?efficiency and the effectiveness of the administrative projects.Therefore,it is necessary to introduce an advanced and scientific performance auditing system about the administrative projects expenditure.Therefore,this paper studies the performance auditing indicator framework of administrative projects.Based on Rational Budgeting Theory,Public Trusted Economic Responsibility Theory,New Public Management Theory and Performance Management Theory,this paper analyzes the elements and status quo of performance audit of administrative projects.Then combined the concept about balance scorecard with the relevant evaluation criteria and parameters of administrative projects expenditure,the indexes of administrative projects performance auditing can be defined.Then,using the Analytic Hierarchy Process to weight the indexes.A performance auditing indicator framework for administrative projects expenditure will be revised and refined.With a complete and applicable indicator framework,performance implementation(the economy?efficiency and the effectiveness)of administrative projects expenditure can be measured and evaluated objectively and fairly,which will help to give advice to provide a better foundation for implementation of administrative projects expenditure management.