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The Disruption and Reconstruction of PDCA Cycle in Fiscal Performance Evaluation: A Case Analysis of the Performance Audit of an Economic Census Project

Author(s)

Dai Chunxia, Guo Zhonglin

Affiliation(s)

Dongguan City University, Dongguan, Guangdong, China

Abstract

This paper takes the performance evaluation of the funding project for the Fifth National Economic Census in a southern region of China in 2025 as a research sample. Through on-site auditing of 360 personnel files, 270 subsidy vouchers, and 1665 satisfaction questionnaires, it reveals systemic fractures in four key stages of fiscal performance management: Planning (Plan), Execution (Do), Verification (Check), and Application (Action). The study finds that phenomena such as formalistic performance targets, detached budget formulation, ineffective process supervision, and softened application of evaluation results are essentially structural defects in the practical implementation of the PDCA cycle at the grassroots level. Based on audit findings, this paper proposes a targeted closed-loop governance model of "Quantified Target Anchoring – Dual-Track Process Control – Penetrative Effectiveness Evaluation – Rigid Result Linkage" to provide practical references for improving fiscal fund performance management.

Keywords

Fiscal Performance Audit; PDCA Cycle; Economic Census; Budget Performance Management

References

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