Study On Performance Audit Of Fiscal Expenditure

Performance audit of fiscal expenditure has been the core problem to the audit of fiscal expenditure. Performance audit of fiscal expenditure is to investigate the rationality of the distribution of fiscal resources, and the effect of using the fiscal resources, that is to say, it is to investigate the efficiency of the distribution of fiscal resources and the efficiency of using the fiscal resources. The purpose is to give an impulse to the departments of government using fiscal expenditure more reasonably and more economic. Combining with the practice of our government audit, we study on the basic theories of performance audit of fiscal expenditure, especially on the index system of performance audit of fiscal expenditure. It is very useful to optimize the structure of fiscal expenditure, to improve the eflFect of fiscal expenditure, and to make the most of the financial functions to meet the public demand.At first, the paper illuminates the theories of performance audit of fiscal expenditure. Secondly, the paper analyzes the theories and practice on the index system of performance audit of fiscal expenditure. Thirdly, the paper analyzes the present condition of performance audit of fiscal expenditure in China, analyzes the causes, and tries to find the countermeasures. Finally, through analyzing the performance audit case of funds for assisting education by public finance, I brought out the basic way of constructing the system of indexes in my paper. It is also very usefully for the relative government to decide the scale and the construction of fiscal expenditure. It is also very usefully for the relative government to improve the management level of fiscal expenditure.