A Study On Evaluation Criterion And Index Of Government Performance Audit

According to the development of performance audit all over the world, performance audit, as an important branch of government audit, is accounting for larger and larger proportion in government audit .In 2003,National Audit Office of China issued《NAO audit development and plan from 2003 to 2007》and《audit law》was revised in 2006.These two pieces of work both conformed to the international performance audit tide. However, government performance audit is now confronting with difficulty in evaluation. Evaluation is not only the keystone of government performance audit but also the difficulty of it. Due to lacking of scientific evaluation criterion and evaluation index system, the audit conclusion's creditability and authority is low. Sometimes, auditors can not evaluate the performance and draw no conclusion. "You got what you evaluate". Performance audit can't work effectively or develop rapidly, unless evaluation difficulty is solved. So study on Government performance audit evaluation is significant.In the second, third and fourth chapter, the author does research on the evaluation criterion of government performance audit through theoretical level, normative level and empirical level. In chapter two, the author introduces and analyses the theory of government performance audit and evaluation criterion both at home and abroad. In chapter three, the author introduces the relative rules of evaluation criterion of government performance audit both at home and abroad, then analyses the differences of the rules and the reasons of the differences. At last some advices are given based on the analysis. In chapter four, the author sets some examples to explain the use of evaluation criterion both at home and abroad, and discusses about the problems and characteristic in the use of evaluation criterion.Then the author compares and analyses the differences in performance audit both at home and abroad practically and gives some suggestion. Based on the all the analysis, the author uses balance scorecard to construct the evaluation framework of government performance audit in China, and dose it through public level, "3E" level of public resources employ, internal operation processes level and study development level.At the same time the author points out the potential problems and methods to solve them in the use of balance scorecard on evaluation.