Research On Audit Evaluation System For Local Government Agencies On Budget Execution Performance

Since the new public management movement, the word "performance" appears frequently in people’s vision, It is not only appear in the field of management, but also in the political and economic fields. All kinds of arises at the historic moment in the reform of "performance" as the keyword, the audit is no exception. Since1960s and1970s, western governments have to carry out the reform of performance audit. Nowadays, government performance audit has become world trend and tendency of development of the national audit, performance audit development represents a country’s level of government audit.With increasing public awareness of democracy, how to use "taxpayers’money," whether the money is "good","well spent" has gradually become a focus of public attention. In other words, government budget allocation, management and use have been closely watched. Therefore, under the development trend of performance audit, how to develop performance audit in the budget implementation audit at the same time, and how to combine the two, is the development direction of budget implementation audit. How to find a new way of performance audit that not only satisfy the budget execution, but also with maneuverability, has become a new task of our audit institutions endowed by the times. However, on the current development situation, what kind of method to be used to audit, and what kind of evaluation system to be used to evaluate, has become an important factor restricting the development of performance audit of government budget in our country.This thesis intends to apply performance prism model to practical analysis as a theoretical basis, and use the government agencies budget implementation audit as the breakthrough point, and learn from some advanced theories and practical experience, adjust the performance prism model properly to make it suitable for local government performance audit evaluation on budget implementation. The full text is divided into five parts. The first part is an introduction, it mainly describes the research issues, purpose and meaning, ideas and methods. The second part is the domestic and international literatures review, it mainly describes the relevant theories and research status of the budget execution performance audit of government agencies in and abroad. The third part is theoretical study on how to use performance prism to establish the performance audit evaluation system of local government agencies, analysis the feasibility of the application performance prism model, and adjust the performance prism appropriately, to form a general framework for construction of local government agencies performance audit evaluation system.The fourth part is the construction of evaluation system, it describes the indexes of the evaluation system and how to distribute the weight of every index, and then select the appropriate evaluation methods to construct the evaluation system.The fifth part is the conclusions, it summarizes the research issues, and points out the shortage of the paper.In this paper, it establishes the primary index of evaluation system according to the five elements of the performance prism, and set up the secondary and tertiary indexes under each primary index respectively, and then make reasonable distribution of index weights to set up a complete evaluation system, finally, make the comprehensive evaluation on the audit object with the method of rating. The evaluation results can be more intuitive to reflect the overall situation of the audit object, and also facilitate the vertical and horizontal comparison of audit results.