Research Of Customer-oriented Government Departments’Performance Auditing Indicators

The18th National Congress of the CPC puts forward to construct "a service-oriented government that satisfies people "and promote government performance management. Constructing service-oriented government demands the government take the public as their service objects and customer. As a means to lift the government’s public accountability, the government performance auditing should also take the public as its final customer. Therefore, the implementation of performance auditing should be from the perspective of public and in the interests of public. This requires the performance auditing indicators system should be customer-oriented. But the performance auditing in our country now put too much emphasis on "3E" content, and has not formed indicators system that centers on public. The research of customer-oriented government performance auditing indicators system,on one hand,can promote the development of China’s government performance audit, in response to the era theme of constructing service-oriented government; on the other hand, it can provide the basis for the audit staff to evaluate performance. Therefore, it has important theoretical and practical significance to study the customer-oriented government performance auditing indicators.This paper introduces the fundamental theory of customer-oriented government performance auditing, and puts forward the point of view that realizing the public added value is the basic function of customer-oriented government performance auditing. After that, the three dimensions are ascertained on the basis of public added value and the performance management process of government departments, namely decision-making (put in), process(service process) and results(output). Then,the basic framework of customer-oriented government performance auditing indicators system is constructed. Later, the indicators are analyzed by PCA model, so that the indicators are more scientific and rational, and the weights of the indicators are also determined. Finally, some suggestions are put forward from the two aspects of developing indicators about process and improving indicators about results to perfecting the indicators system of government performance auditing.