Research On Performance Evaluation Of The National Audit Institution

The national audit is a necessary tool in the process of governance. The national audit should bear the responsibility for effectively guarding against economic and social operation risk, and actively improving the economic and social operation system and mechanism, promoting national governance and the development of economy and the social sciences. To build a more fair and just, transparent and efficient national institute of management, most of the countries pay more attention to the performance of each department. The subject of performance evaluation is various, but most of countries commit the responsibility to the national audit department. The auditing department is facing great pressure under the leadership of the different national audit system. National audit institutions on their own performance monitoring is more important and necessary when they supervise other departments’ performance. In our country, the national audit institutions have carried out the performance management in a short time, so it still needs to be constantly improved and perfected. It is very difficult to assess the national audit institutions’performance because of the particularity of providing services. The performance level of the national audit institutions is also related to their own existence and development. Due to the tight schedule and the burdensome task, it is necessary to study the performance evaluation of the national audit institutions. This paper stated the related theory about the performance evaluation of the national audit institutions. And on the basis of that, I build a performance evaluation index system and evaluation model of national audit institutions. The purpose of this study is to promote the development of theory and practice about the national audit institutions performance.Based on the incentive theory, contingency theory and the basic behavioral science theories, the article studies the performance evaluation of the national audit institutions by using the normative research and quantitative analysis of the research. Through the analysis of the status of the performance evaluation of the national audit institutions, we learn that the national audit institutions exist some problems such as "it focuses on form but despises failure" and "it lays emphasis on the result than the process". Through analyzing the reasons for the problems, we find that the main factor is due to the evaluation mechanism, as well as other effects of traditional cultural values. Analysis of the national audit office performance evaluation problems and the reasons for them, the paper selects the associated evaluation. Based on the problems and reasons of performance evaluation, this paper selects the associated evaluation. According to the main characteristics of the national audit institutions, this article improves the balanced scorecard, and the established the performance evaluation model. This article puts the national indicator data nearly three years into the model and finally comes to the national audit institution performance management situation. Overall, the national audit institution’s performance level is acceptable but there are still some problems, this paper puts forwards corresponding recommendations for improvement respectively from the overall context, as well as the executive branch and business-sector type. Mainly to improve the administrative-type department’s performance level in audit system, audit authority service philosophy, personnel training. At the same time, it should be improved the business-sector performance level in the theoretical research, the audit process and so on.