Research On The Performance Evaluation Indexes Of Tax Collection And Administration Audit Based On AHP

The performance of national audit is the effective output of national audit organizations and personnel to achieve its goals,the performance of national audit in the service of state governance.From the perspective of the scale of audit organization,the performance of national audit can be divided into the performance of the national audit institutions,the performance of the internal audit institutions in the state audit institutions,and the performance of the national audit projects.Performance and performance of national auditors.With the implementation of the policy of "changing the camp to increase",the audit of tax collection and management has become a hot topic in the field of theoretical research and practice.Therefore,the evaluation of the performance of tax collection and audit is an important means to enhance the level and level of audit supervision.On the basis of previous research,the paper studies the performance evaluation index system of tax collection and management audit from the perspective of input and output,using the method of AHP.In order to achieve effective research goals,the paper first discusses the definition of the relevant concepts of the performance index evaluation system of tax collection and management audit,and then studies the factors that affect the performance of the tax collection and management audit,including the input factors and the process management factors.On the basis of the AHP evaluation method,from the angle of input and output,we set up the audit project input,the audit team construction,the audit object supervision,the illegal funds investigation,the audit report and so on.Then the performance evaluation index system of the tax collection and management audit is constructed,and the specific three level indexes are set up.The weight of each index is determined by investigation.Finally,based on the analysis of the case results based on the tax collection and management audit of G Province,this paper puts forward two suggestions for improving the input and output of the tax collection and management audit: the government and the audit institutions improve the law and regulations of the tax collection and management audit,the tax authorities and the tax units to standardize the management,actively cooperate with the audit work and the tax collection and management auditors to add.Strong self management,initiative to learn professional knowledge,improve the level of professional knowledge and other recommendations.Compared with the existing research,there are two points of innovation.One is to apply the theory of analytic hierarchy process(AHP)to the analysis of the performance evaluation index system of tax collection and management audit.Two,in the construction process of the performance evaluation index system of tax collection and management audit,the evaluation index of the performance of tax collection and management audit is analyzed from the angle of input and output.