Audit Institutions Policy Implementation Tracking Audit Performance Evaluation Index System Construction And Its Application Research

Since the 18 th national congress of the communist party of China,the party central committee and the state council have introduced a series of policies and measures to deepen reform and promote high-quality development.Audit institutions have continuously tracked and audited the implementation of policies.Empirical research based on the combination of policy execution trace audit and performance evaluation of audit institutions shall,on the basis of research results,through the elaboration of the performance evaluation of auditing policy execution trace in meaning,background,theoretical basis and practical status quo,integrated the evaluation tools such as balanced scorecard theory,360-degree feedback evaluation method and key performance index method,according to the characteristics of the policy execution trace audit work and practice,to build a set of policy execution trace based audit strategy implementation audit institutions policy tracking and audit the performance evaluation system.The evaluation index system of audit institutions policy implementation tracking audit performance was constructed from four dimensions,namely,the dimension of policy implementation tracking audit results,the dimension of finance,the dimension of internal management,and the dimension of learning and growth.Using the method of case analysis,take jiuquan city audit bureau as an example to apply the policy implementation tracking audit performance evaluation index,and get the evaluation result;From three angles of strengthening the overall coordination of performance evaluation,realizing the dynamic management of performance evaluation and constructing the supporting mechanism,this paper expounds the matters needing attention in the application of the policy implementation tracking audit performance evaluation system based on the balanced scorecard.By carrying out the research and application of the policy implementation performance evaluation system,this will help improve the standardization and scientific level of the audit institutions policy implementation trackingaudit work,stimulate the enthusiasm of auditors,improve the audit quality and work efficiency,and better play the role of policy implementation tracking audit in national governance.