Authors: Zenghua Wang
Addresses: Jinan Commissioner's Office of the National Audit Office of the People's Republic of China, 108 Luoyuan Dajie, Jinan, Shandong, 250011, China
Abstract: The paper analyses the challenges and problems in China's integrated public finance performance auditing and evaluation criteria system in the practice of China's public finance auditing, develops general principles for performance auditing to follow against the backdrop of those challenges, and proposes an integrated dynamic performance evaluation system based on qualitative and quantitative indicators for performance auditing.
Keywords: performance evaluation; auditing; indicators; China; public finance.
International Journal of Business and Emerging Markets, 2012 Vol.4 No.4, pp.352 - 361
Available online: 16 Oct 2012 *Full-text access for editors Access for subscribers Purchase this article Comment on this article