Reseach Of The Performance Evaluation Of Audit Institutes Based On Dea Analysis Model Model

State Audit (or government audit) is an effective tool for the Government Performance Management,it plays an important role in the government administration and national governance.The audit institutions as government watchdogs, is also part of the government as a whole,so it’s very important and is the current situation in the trend to evaluate their own performance, strengthen its management and construction, improve the level and quality audit and supervision.The paper found that there is a big shortage in the theoretical study and practical application of the performance evaluation of audit institutions, and then try to build a performance evaluation system of audit institutions:Firstly, proposing a idea to build a performance evaluation system of the audit institutions though normative analysis method;and then selecting the DEA analysis model as the empirical analysis model though executing a comparative analysis of several commonly used method of performance evaluation, and finally selecting some of quantitative indicators, combined with DEA analysis model,to evaluate the performance of local audit authorities.The empirical analysis shows that: The low pure technical efficiency is the main cause of the low overall efficiency of the local audit institutions, and in some cases, relatively backward technology or low scale efficiency also may be the reason of the low overall efficiency in some local audit institutions. The reasons of the low pure technical efficiency is mainly that there is something wrong with management system and management level, the level of audit techniques and the use of human resources and other defects; and low technological progress indicators of the local audit institutions are subject to the lack of the audit attention, funding, development and introduction, including hardware and software technology; The low efficiency of scale is due to the unreasonable organizational and personnel structure, which leads to a lack of personnel directly involved in the audit, underutilized resources invested, a waste of resources, etc. For the results of empirical analysis and the reasons of low efficiency, the paper further proposed a number of recommendations for improvements to improve efficiency.Meanwhile, the results of the empirical analysis and the issue of local audit authority existing currently are consistent, indicating the initial construction of audit agency performance evaluation system (including indicators and methods) are certainly rationality and applicability.