Research On Green GDP Appraised Index System Of Government's Performance Auditing

Performance auditing has played an important role in improving efficiency of government's financing since it was introduced to China. But compared to those governments which have already done performance auditing such as the USA, the UK, Canada and Australia, performance auditing in China is still in a low level. It is the lack of scientific and effective appraised index system that comes out to be one of the most important reasons of this negative situation in government performance auditing. So there is no time to delay to set up an appraised index system of government performance auditing in China. The Third Plenary Session of the Sixteenth Central Committee put forward scientific development concept and request of a harmonious society. Appraised index system of government performance auditing in China should also be guided under scientific development concept and make it accordant to the harmonious society.Through analyzing and introduction on Green GDP's academic base and connotation, this paper considers that the Green GDP index system as an appraised index system of government performance auditing is not only measures up to the intrinsic request of government performance auditing, but also an inevitable choice to achieve sustainable development. Through analyzing on Green GDP, this paper points out the problems in actualizing Green GDP system and presents countermeasures respectively. So it is both necessary and feasible to set up Green GDP index system as appraised index system of government performance auditing. On this basis, combined the designing principles of the index system and guidelines of the scientific development concept, this paper has designed Green GDP index system tentatively. At last, this paper gives some examples on practice of Green GDP index system.The full text is divided into four parts altogether: First part: Introduction. This part mainly introduces the article and studies background, the current situation of domestic and international research and the thinking and innovation of text;Second part: Theory analysis on appraised index system of government performance auditing -Green GDP system. This part introduces Green GDP's academic base and connotation and proves that it is both necessary and feasible to set up Green GDP index system as appraised index system of government performance auditing;Third part: Design on appraised index system of government performance auditing -Green GDP system. The system is divided into three kind of indexes-economic benefits indexes, social benefits indexes and resource environmental benefits indexes. Fourth part: Practice on appraised index system of government performance auditing -Green GDP.