Evaluation System Construction And Application Research Of The G City On Government Performance Auditing Of Public Finance

The performance auditing began since 1940 s.After half a century of development,it has become an important part of the government auditing.Auditing even has occupied more than half of the share of government auditing at the higher development level of European and American countries.In the world,it has become the inevitable trend of the development of government auditing field forward.With the rapid development of China's economy and the requirements of the government affairs openness,the public's attention to the efficiency of the use of public finance funds has been a historical necessity.The performance auditing in China started late.It began in 1990 s from the beginning of the introduction of western advanced technology and ideas to fully open the performance audit now,of which there are still many deficiencies restricting the development of China's government performance auditing of public finance.Since the author is engaged in finance general accounting,financial auditing is still found in the traditional financial auditing and performance auditing involves only individual major projects.Comprehensive financial auditing as a routine audit plays an important role,but the audit content only pays attention to the implementation of the budget,which prompted the author to conduct a preliminary exploration on the comprehensive performance of public finance auditing.The author tried to establish a set of practical public financial performance auditing evaluation system in order to help the future practice.This paper introduces the related concepts of the performance auditing of public finance and the theory.Based on the current situation of the government performance auditing of the G city,the author puts forward the existing problems of financial performance auditing: the error of performance auditing concept;the auditing is always late;mostly lack of scientific performance evaluation standards.Owe to it,the author puts forward the application of the Balanced Scorecard to the financial performance auditing and extend the four dimensions of the balanced scorecard.From the financial dimension,customer dimension under the guidance of sustainable development theory,internal business process,dimensions learning,growth dimensions and dimensions of sustainable development evaluation index.Then use AHP and Delphi to determine the weight of index.By the example of the G city,found the main problems,and make the corresponding auditing recommendations though the result of financial performance auditing.It also confirmed financial performance audit evaluation system is scientific,which have useful to improve future performance auditing evaluation system.