Government Performance Audit And Evaluation Standards

After the adoption of the "five-year plan", performance auditing in China plays an increasingly important role for government auditing. But its development is slow and there are all sorts of drawbacks mainly because of late start in the performance auditing, the delayed related systems, and poor quality of personnel etc. One obvious reason for this is that at present there is no perfect evaluation criteria. The government auditing is judged by laws and regulations, or through consultations which cause great difficulties in evaluating government performance, increase auditing risk. How to build perfect evaluation criteria has different opinions, but so far no conclusion. The main reason is that the government agencies are large and have complex functions and objectives.Government institutions are the organization in charge of public issues. They are entrusted by the public to manage the public resources. The performance auditing on government institutions concerns with the accountability of management. The objectives of performance auditing are improving the public accountability, promoting incentives for changing the management of public resources. The criteria of performance auditing assesses the reality audited, affirm the efficiency and effectiveness of the funds. The auditor expresses suggestions in accordance with the criteria. The criteria also contribute to control the risk of auditing. The article researched the theories systematically, then based on the understanding on the criteria of western developed countries, and set up standards for the evaluation. The performance auditing case of Shenzhen is analyzed to explore the status of the criteria of our country. Finally, learning the opinions of the Balance Scorecard, the article suggests that the assessment system should be constructed in four components. The components are: the economy, efficiency and effectiveness of the funds, the extent of the public' satisfaction, the internal control, the continuous development. And selecting the standards from guiding standards, technical standards, the alternative standards and consultations.