Research On The Index System Of Business Unit Performance Audit Evaluation

Institutions are the special social organizations which country set up for a publicpurpose. They are social organizations which provide public service to the social. So thepublic resources utilization situation gets increasingly the attention of people. As abranch of performance audit, performance audit of institutions occupies an importantposition in national public affairs management. In order to promising of scientific andeffective implementation of the performance audit of the institutions, this paper aims toestablishing a set of scientific, reasonable and effective evaluation index system for theperformance audit of the institutions.First of all, this paper will summarize the theories relating the performance auditand business unit performance audit, and it will point out that we will use the evaluationindex system for business unit performance audit to evaluate the institutions in theanalysis of institution performance audit methods. Then starting with the characteristicsof the institutions, it will determine the index system construction principles through theinstitutions of performance audit of the characteristics and objective analysis. Based onthe principles this paper will design the business unit performance audit index system.The indicator system includes a general index and index of two dimensions ofpersonality. And we select three typical areas of institutions to design the personalityindicators such as education, science and technology.Finally, this paper will describe the measurement of the index system of specificindicators, then based on this index, give the weight of each index through questionnairemethod at the same.