Research Of Evaluation Framework For Governmental Performance Audit

The government performance audit is about to become an important job in our country. But comparing with other west developed country, our government performance audit still has a lot of problems at present, the effect is not also clear. The main reason is that we don't have a scientific and feasible evaluation framework of the government performance audit. The paper will analyse the current situation about the government performance audit at home and abroad, research the existent problems. In according with current conditions in our country and the requires of the national audit office, we will build a evaluation framework of the government performance audit based on the essential factors including assessment objectives, principles of evaluation, evaluation index, evaluation criterion and evaluation methods, and demonstrate the system's application by three auditing assignment.The paper can be divided into six parts:Firstly, it introduces the research background of this thesis, literature summary, research meaning and technique. The main method of the paper is based on system research, comparing research and the relative theory and practice.Secondly, it is about the basic theory and the relative experience. The main theories contain performance audit theory, scientific outlook on development, the new public management, public products and public accountability. It analyses the evaluation framework of west countries like American, UK, Canada, Australia and sums up some characters and useful experience.Thirdly, it analyses the current statement of our evaluation framework of the government performance audit, including its existent problems and reasons. In the same time, it comes up with four problems about the cognition, the quality of auditors, the evaluation content, the objective degrees and the laws and regulations. These problems are caused by the large risk of the government performance audit, the shortage capacities of evaluating and the lack of effective appraisal system.Fourthly, it is the key part of the whole article, it's about the built of evaluation framework of our government performance audit. It builds an organic appraisal system of the government performance audit based on the interconnect factors including assessment objectives, principles of evaluation, evaluation index, evaluation criterion and evaluation methods. The assessment objectives contain the true and legal, the benefits of society and economy. The principles of evaluation contain the bond of the legitimacy, the communication, the scientific nature and the feasibility, the bond of quality and quantity, the bond of rigor and flexibility, the bond of long benefits and short benefits. The evaluation index contains some index that can measure the benefits of society and economy. The evaluation criterion analyses the source of standard in practice. The evaluation methods contain mathematics, economy and demonstration.Fifthly, it is evaluation framework about three government performance audit tasks. It uses some examples about the economic duty of local party leader, the auditing object of public investment and special fund to explain how to use the evaluation framework in audit practice.Finally, it is some advices about perfecting the evaluation framework of government performance audit. It comes up with relative suggestions based on the built of evaluation framework.