Research Of Armed Police Detachment Unit Performance Audit

The armed police detachment unit performance audit is carried out in the validity of audit on the basis of the higher level audit activities, but the current performance audit of Armed Police Detachment unit has not really play effectiveness, the relevant theoretical study and practical exploration has lagged behind the national performance audit. This paper choose the lowest levels have the budget function system of armed police detachment level unit as the research object, through the use of the Balanced Scorecard theory and analytic hierarchy process(AHP), the establishment of the Balanced Scorecard performance audit evaluation model, in order to solve the armed police detachment unit performance audit evaluation system vacancy problem, fill a a blank field police forces performance audit.This paper first discusses the system of performance audit for the police force related concepts, and the characteristics of the team level unit funds safeguard, analysis of the armed police detachment level unit performance audit of the status quo, by studying the reference to international popular performance evaluation index of the balanced scorecard tool, expert consultation, questionnaire and analytic hierarchy process is adopted to define the index weight at all levels, to establish a comprehensive financial dimension, internal control dimension, the fighting capacity dimension, learning development dimension for armed police detachment unit level evaluation index system of performance audit, for scientific and effective evaluation units armed police detachment level resource utilization efficiency, work security troops construction and development level and degree provides a method for the path, and on this basis, combining with working practice, select a team to empirical test and analysis, the feasibility and effectiveness of the method is validated. Then, from the emphasis on laws and regulations construction, strengthen scientific management, perfect the index system and increase the talents cultivation level four aspects put forward the perfect armed police detachment unit performance audit countermeasures and measures. In this paper, the research results in promoting the development of performance audit for the police force, improve audit quality and efficiency, promoting the value of auditing itself, the audit task has a certain realistic guiding significance.Finally, this article on the integrity of the evaluation system, index weight, and further expand the scope of evaluation objects such as future research direction.