The Research On Government Performance Auditing Of Public Finance

With the deepening of reform and opening up,the level of national income of China has doubled.The increase of social wealth and more uneven distribution of wealth has become a relatively sharp parts of social contradictions. The resource allocation function of government fiscal expenditure is particularly important.The traditional financial expenditure management mode has not adapted to the needs of the public.People pay more and more attention to the efficiency of government work and the transparency of public finance. This paper introduces the background and significance of the research.The status of domestic and foreign researches in related fields is analyzed.This paperstarts from the theory of the financial performance audit of the most basic,summarizes the performance audit, performance evaluation, public accountability theory, new public management theory, immune system theory and other related theories.This paperuses the methods of literature review, the empirical analysis method, audit framework on immune system carring on the analysis to the research on performance evaluation of public finance in our country.The Audit Commission audit work plan from 2008 to 2012 took the function of audit immune system as the overall objective of audit work, through promoting the government performance audit to enhance audit in the national economic construction and development of the immune system function. The research’sperspective of this paper is innovative.This paper set up the evaluation index from the early warning function of audit, the exposing functionof audit, and the rapairing function of audit.This paper studies the comprehensive evaluation system of public finance in T city.Using the analytic hierarchy process, the evaluation index is set up to establish the comprehensive evaluation index system.In this paper, I use the analytic hierarchy process to establish the comprehensive evaluation index system of each evaluation indexlayer by layer, combining qualitative and quantitative analysis.This paper also provides a useful tool for evaluating the performance of scientific measurement results.Therefore, according to the principle of immune system, a new fiscal performance audit framework is constructed.It has important practical significance for the function of the immune system in the national economic operation.