The Research Of Performance Evaluation Of The National Audit Institutions

The national audit is an essential tool in the process of national governance, national audit should assume effectively ward off economic society run the risk of, and actively improve the economic and social operating system and mechanism to promote the realization of the benign governance of the country, to promote the scientific development of the economic and social responsibilities. In order to build a more just and equitable, transparent and efficient national regulatory agencies, most countries increasing emphasis on the performance of the various departments of the country. And performance evaluation of the subject is, but the vast majority of countries have this responsibility attributed to the State audit department, under the leadership system in different national audit, the audit department faces enormous pressure. However, in monitoring performance situations in other departments, performance monitoring is more important and necessary, especially in the case of economic assumptions, the national audit institutions more instinctive aversion supervision.In China, the national performance audit is not yet fully developed mature evaluation of its own performance becomes very difficult because of the special nature of the national audit institutions to provide services. The level of performance of the national audit institutions related to their own survival and development. It is in view to enhance the ability of the national audit institutions of the necessity and urgency, as well as evaluating the difficulty of its performance, so that the performance evaluation of the national audit institutions makes sense. Therefore, through research, to explore the performance evaluation of the national audit institutions theory, to build a performance evaluation system and evaluation model of the national audit authority, so as to promote the development of the theory and practice of performance of the national audit authorities The purpose of this study.Method in the the theoretical normative research and quantitative analysis of both the performance evaluation of the national audit institutions. First, the development status of the developed countries, as well as the performance evaluation of China’s national audit authority; Then, the performance evaluation of the national audit institutions theoretical analysis contains content and subject of the evaluation, the evaluation of the principles and objectives, evaluation methods, in order to make up for the lack of theoretical research; Secondly, the performance evaluation index system of national audit institutions, starting from the design principles of the indicators, the indicators set based on its impact factors, re-use of the Balanced Scorecard (BSC) and key performance indicators (KPI) performance management tools to build a performance evaluation index system of national audit institutions; once again, to build a model of the performance evaluation of the national audit institutions, the use of the Analytic Hierarchy Process (AHP) to construct indicators of the importance of matrix combined with Matlab5.0software the importance of matrix calculation, the weight of each indicator and by the consistency test, a mathematical model for the performance evaluation of the national audit institutions Audit2010Performance data for instance, China and the United States, using the model performance evaluation, comparison and analysis, and the relevant recommendations of the national audit institutions in China; Finally, to summarize current research, pointed out that innovation in the text as well as shortcomings, future research prospects.