Research Of Policy Performance Auditing Based On Policy Auditing Of College Students’ Loan

The development of performance auditing has to be very influential at home and abroad sincethe1940s. The theoretical system of performance auditing aim, content and method is relativelyperfect. Performance auditing and financial auditing constitute the two major branches of modernaudit. It is the important signs of government audit’s vitality, the one who can seize the opportunityto carry out the performance auditing. INTOSAI divides the performance auditing as policy, project,organization and management according to object. At present, academic circles have quite a lot andrelatively mature of the research of project, organization and management, but the research of thepolicy, the high-end-performance auditing, is relatively lack.It is the inevitable requirement of the development of performance auditing to carry out policyperformance auditing, which has the inestimable role to perfect performance auditing’ s theoreticalframework and carry out policy smoothly. Compared with western developed countries, China’sPerformance auditing started relatively late and the government didn’t give enough attention topolicy performance auditing. It leads to the low performance of policy implementation, because oflack of supervision and evaluation during the process of the formulation and implementation ofpolicy.Based on the above, this paper summarizes the domestic and international research onperformance auditing theory, and puts forward the research problems of Policy Performanceauditing: the generation, development and meaning of policy performance auditing; the effectiveaim of policy performance auditing; the review of policy implementation and social repercussions;the general principles and method; putting forward the determining process of evaluation indexsystem of policy performance auditing.Check the implementation and effect of the policy during policy performance auditing. Whetherdose the effect cause by the implementation of the policy or not? Whether does the effect coincidewith the target or not? Therefore, Policy Performance auditing has certain impetus and supervisionon the implementation of policy. Because of the diversity of policy, the paper puts forward thethought of determining process of evaluation index system of Policy Performance auditing,according to the policy performance auditing of college students’ loan. This paper analyzes theadvantages and disadvantages between Principal Components Analysis and Analytic HierarchyProcess. Finally, the paper chooses AHP as weight determination method of evaluation index ofpolicy auditing of college students’ loan.