Research On The Optimization Of The Budget Performance Audit Index System Of The Judicial Department In Y City

Since the reform requirement of "innovating administrative management forms and promoting performance management" was first put forward at the 18 th National Congress of the Communist Party of China and comprehensive budget performance management was explored and implemented by governments at all levels,the supervision and audit of public sector budget performance has increasingly become the focus of attention.At present,the research on the performance audit of the public sector in China has started late,especially there are still many deficiencies in the evaluation index system.As the external supervision subject of public sector budget,audit departments at all levels have time value and practical significance on how to better measure the use of public sector budget funds,improve public sector expenditure efficiency and strengthen audit supervision efficiency.This paper adopts the principle of combining theory and practice with audit cases,and takes the budget implementation performance audit evaluation of the public sector as the case study object.Through in-depth analysis of the current situation of the budget implementation performance audit evaluation index system of the judicial department in Y City,it is found that the current performance evaluation index system has practical problems such as ignoring the prior performance control,overlapping indicators,incomplete index system,and unreasonable evaluation methods,And excavate the causes of these problems,including poor "independence" of performance audit,insufficient legal basis for audit evaluation indicators,and poor comprehensive ability and quality of auditors.Therefore,in order to solve the practical problems of these indicators,this paper comprehensively combs and summarizes the current mainstream performance audit indicator framework design ideas,integrates and reconstructs the performance audit model framework in combination with the expenditure performance evaluation logical framework and the Balanced Scorecard performance evaluation model proposed by the financial department,and uses Delphi and AHP to comprehensively optimize the performance audit indicator system of the judicial department of Y City,Make it meet the current functional characteristics of the judiciary and the new requirements of comprehensive budget performance management,and draw audit conclusions and recommendations according to the fuzzy evaluation results of experts.Finally,combined with the designed index system,this paper puts forward corresponding countermeasures and suggestions for y city audit institutions to carry out departmental budget implementation performance audit in the future,and comprehensively improves the quality of performance audit evaluation work by strengthening the process supervision of departmental performance audit,improving the indicator process mechanism,enhancing the strength of performance audit,and deepening the application of results of performance audit.With the acceleration of budget performance management and budget execution performance audit,through optimization and integration,a set of performance audit evaluation index system with the five dimensions of department decision-making-Department Management-Performance Performance-performance feedback-sustainable development has been built for the administrative units of Y City,so as to meet the requirements of full coverage of budget performance management "in advance","in the process" and "after the event".It is the need of national governance and financial supervision,It is also the need to build a service-oriented government.I hope this paper can provide reference for similar public sector performance audit.