Research On Performance Appraisal Of M Audit Office

Since the 18th Session of the Congress of the Communist Party of China,with the deepening of economic reform,state auditing has become a safeguard for national economy and plays a more important role in prevention,revelation and resistance as the "immune system" as well as improving state administration and regulation.Therefore,the building of auditing personnel seems to be critical for auditing agencies and departments,especially in the process of adapting themselves to the new normalization,implementing new ideas and principles,and playing their proper role within the system.Thus it is highly necessary to carry out performance-based assessment.It is an effective way to improve the working efficiency of auditing agencies and departments and the overall qualities of auditing personnel,which will lay a solid foundation for auditing agencies and departments to realize their strategic goals.Currently,although some auditing agencies and departments as part of the managing system of state civil servants has established their assessment systems;however,the methods for assessment are comparatively simple and not scientific enough.This seriously affects the working enthusiasm and initiatives of auditing employees,which will lead to an undifferentiating system of prize and award.In this context,on the basis of citing relevant theories in performance-based assessment and drawing lessons from relevant experiences,by collecting large amount of materials as well as research and analysis,this paper conducts an in-depth analysis into the current situations of performance-based assessment in the auditing agency-M,and points out the existing problems and shortcomings.Combing the characteristics of M agency and the evaluation requirements of the Law of Civil Servants-Morality,Ability,Duty,Merit,and Integrity,this paper applies the theories and methodologies to the building the performance-based auditing system in a flexible way,and provides constructive proposals to the prior assessment measures.The improved assessment methods are suitable for the state auditing system,and to some extent better the index system of auditing agencies and departments and the qualitative and quantitative system of measurement for civil servants,which will serve as a guidance for future performance-based assessment in state auditing agencies and departments.