Research On The Evaluation System Of Government Performance Audit Under The Performance Prism Model

As an important system,government performance evaluation has been gradually perfected through research and practice in various countries,and has gradually become a global trend.Governments of all countries attach great importance to this,and my country is no exception.In 2018,the Central Committee of the Communist Party of China established the Audit Committee,which provided a favorable political environment for the development of government performance auditing.The establishment of the Central Audit Committee has greatly improved the efficiency of government performance auditing.In the same year,the Ministry of Finance published an article on the performance prism model.Experts and scholars believe that the performance prism model deserves further research,which will help to build a more complete government performance audit evaluation system.Therefore,this paper mainly cites the performance prism model based on stakeholders to construct a government performance audit evaluation system,and applies it to the case government H city government to conduct a comprehensive evaluation of the performance audit of H city government,which is timely for relevant departments.Identifying imperfections and improving them plays an important role.To this end,the main work is as follows:(1)Design a new government performance audit evaluation index system in combination with the prismatic model.This paper mainly selects five dimensions to construct a hierarchical model,and conducts a questionnaire survey on government auditors and experts in this field.Afterwards,the analysis of the results obtained by the questionnaire is mainly carried out by using the AHP method,thereby calculating the respective proportions of the five dimensions in the performance evaluation system and their refined secondary and tertiary indicators.(2)H city government applies the new government performance audit evaluation index system.The article first analyzes the shortcomings of the performance audit evaluation system of H city government based on the relevant data inquired on the government website and the relevant information collected by myself and my tutor.Then,the newly established performance evaluation index system is applied to the H city government,so as to obtain more scientific and comprehensive performance audit evaluation results,and it can also enable the H city government not only to keep up with the government’s strategic goals,but also to find and solve problems in time.Better serve the public and various stakeholders.In the end,the article gives relevant suggestions and measures to ensure the implementation of the government performance audit evaluation system,and points out the deficiencies.The evaluation index of the performance prism model designed in this paper can cover the performance audit evaluation system similar to H city government.This set of indicators system can not only make the evaluation effect of government performance audit more comprehensive and objective,but also very flexible.With the help of this system,the relevant government leaders can timely discover the deficiencies of the departments and improve them.More importantly,once the internal and external environment of the government changes,the government performance auditors can adjust the relevant indicators in the government performance audit evaluation system at any time.