A Research On Evaluation Criterion Of Our Country’s Performance Audit

Before the 20 th century, the government agency audit mainly investigated the legality of its financial revenue and expenditure-based. With the rapid development of society and economic progress, simply legality can’t meet the audit information needs of the users, after the 20 th century, the performance audit gradually developed, its purpose is to ensure that government can save it’s public funds, and also to ensure the efficiency and effectiveness of government economic activity, enhance the credibility of government agencies. Currently, the government auditing in many developed countries have embarked on the road of the performance audit, and achieved fruitful results in the implementation process, at the same time, these country have saved a lot of public funds. Therefore, some scholars have proposed that we can used the performance audit as the indicate of whether the country has entered the modern audit. As the world’s largest developing country, until the 1980 s the government gradually introduced performance audit, but at that time, most of the scholars studied the experience of other countries as well as the possibility of government performance audit operate in our country. Until nearly a decade, the study of the evaluation criterion are gradually started, but most of the study are about the principles on setting standard and the rules of selecting index, etc. but the real systematic study of the system as a whole is not much. Based on this, in this paper, the evaluation criteria system of the performance audit were discussed, and try to build a evaluation criteria system which is according with the reality of our country. Based on this, the paper trying to carry out a more systematic evaluation of the government performance audit standards research, build a proper and more comprehensive audit of government performance evaluation standards, evaluation criteria in order to improve government performance audit.Based on the theory of fiduciary duty, the new public management theory, the scientific concept of development theory and the Balanced Scorecard theory, the paper define the related concept of the government Performance Audit and evaluation criteria. Through the government performance audit abroad summarized four stages of development, analysis of the necessity and importance of the development of the evaluation criteria of the performance audit, provide a reference for the development of government performance audit. At the same time list a number of government performance audit in our country to promote the development of the plan released by the Audit Commission, as well as our scholars on government performance audit evaluation criteria. The paper describes the current development of our government performance audit, pointing out the problems and analyzing the causes of problems and deficiencies arising.After expounded the principled evaluation of government performance audit selection criteria for the audit of government performance audit objects are set, respectively, the overall level of government performance audit institutions, with emphasis on the level of performance audit of public investment projects as well as to single-level performance audit of public resources, hoping to make the evaluation criteria of government performance audit more targeted, in order to establish a more systematic evaluation of government performance audit standards. Finally, is about the evaluation criteria for the selection of specific indicators. First of all, the introduction of the four dimensions of the Balanced Scorecard as an evaluation criterion level, and the four dimensions that apply to government performance audit evaluation criteria interpretation, so that it can be applied to government performance audit; secondly, the Government Performance the contents of the audit as the basis of two criteria, content and original government performance audit of economy, efficiency, effectiveness of the "3E" level, the expansion of the economy, efficiency, effectiveness, environment and fairness "5E" level, so that it can be more responsive to the current needs of economic and social development; and finally, these standard levels are combined to create a two-tier system of standards, thereby improving the evaluation of government performance audit standards, making it more systematic. At the end, the author also lists a number of other security system, hoping the joint action of these security system, promote the evaluation criteria to establish our government performance audit.