Establishment Of Performance Evaluation Index System Of Auditing Bureau In D City:Based On BSC And AHP

On the basis of introducing the background, importance, and necessity of establishing a performance assessment indicator system by the audit institutions and the development and evolution of the indicator system of the Audit Bureau of D city and through analyzing and comparing the indicator systems of the audit institutions in both China and other countries, this paper has innovated the construction model of the performance assessment indicator system of the audit institutions, and has set up an indicator system that is based on the theoretic framework of Balanced Score Card (BSC) and is suitable to the Audit Bureau of D city. The indicator system will help achieve the goals set forth by the development strategy theory that "the audit institutions should become an immune system that prevents, reveals, and fights against the problems". Centering on the four aspects of audit business achievements, customer satisfaction, internal management procedures, institution building and team building, I have set up 18 specific indicators. Taking advantage of analytic hierarchy process (AHP), I set up an indicator comparison matrix, and have obtained the weight of various indicators by writing weigh computing program by means of python that is used in hierarchy analytic model. At the end of the paper, on the basis of the audit report data of the Audit Bureau of D city between 2013 and 2015, I have conducted empirical analysis of the indicator system, and come to the conclusion that the performance level of the Audit Bureau of D city has changed from"qualified", through "good", to "excellent". Meanwhile, after analyzing the indicator scores and the growth trend of the scores, I conclude that with the increase in the input of man power and capital, most of the indicators have been growing in positive correlation.