Research On Performance Evaluation Of Audit Office

As the highest audit office,the Audit Office guides the audit work of the national audit institutions and audits the performance of the government departments.The efficiency of the allocation of its own resources and the effectiveness of the audit work also needs to be evaluated and reported to the leadership and society at the higher level of the government.In 2011,the audit department first evaluated the performance of the previous year from the two dimensions of input and output,and released the first annual performance report.As the public sector of the government,this is the first time that the Audit Office has shown its work to the society in a more comprehensive way.According to the annual performance report data issued by the audit department,the input and output of the audit department have been continuously improved and the performance is increasing.But when the Audit Office reports to the State Council and the State Council to the people's Congress,they want to know not only the cost and efficiency of the performance of the Audit Office,but also whether the Audit Office has played a role in national governance through supervision function.In fact,the phenomenon of illegal use of government funds is increasing.The society has begun to doubt whether the audit department can objectively and accurately perform the performance evaluation and what is the real situation of its performance.And the value of the audit report issued by the performance is not limited to public performance results,these public data also need to interpret meaning analysis to make the audit department,the superior leadership of the government departments and the public understanding what their performance is good at,and what are their shortcomings.Therefore,in order to assist the Audit Office to carry out a more comprehensive and systematic performance evaluation and help the Audit Office,its superior government leaders,and the general public to understand the actual situation of the Audit Office's performance and strengthen the supervision of the Audit Office's performance in order to promote the Audit Office to improve its performance.The level,in turn,promotes the audit bureau to better safeguard national economic security.This paper,taking the trustee liability theory as the motivation of the performance evaluation of the Audit Office,uses the 3E theory,the immune system theory and the national governance theory to design the performance evaluation system of the Audit Office from the three dimensions of economy,efficiency and effectiveness,and based on the performance report of the Audit Office for 2010-2015 years,and uses the performance evaluation system to evaluate and analyze the performance of the Audit Office.Based on the above findings,we find that the performance of the Audit Office has improved in 2010-2015 years,but the overall performance level is still not very high.Its input-output is very ideal and efficient,and the ability of the Audit Office to discover problems,to put forward audit recommendations and to reveal problems and to prevent risk is also increasing.However,there are still some shortcomings in the economic and effective aspects.The main problems are the lack of scientific audit plan,the lack of disclosure of audit information and the poor effect of audit reform.Finally,this paper puts forward feasible suggestions for these problems,so as to help improve the performance of the Audit Office.