Research On Performance Evaluation Of The National Audit Institutions

National audit is the cornerstone and important guarantee of national governance.It is an indispensable tool in the process of national governance and an immune system for the healthy development of political and economic society.The national audit plays an important role in preventing the risk of economic and social operation,improving the economic and social operation mechanism,realizing the state's good governance and the development of economic and social science.More and more countries attach importance to the performance of government,and performance evaluation is an important way to innovate the way of government management.The state audit institution is an important part of our government department.How to effectively evaluate the performance of the Department and improve the efficiency and efficiency of the audit work has become an urgent problem to be solved by the government audit institutions.The performance evaluation of the audit institutions in China is in the ascendant.It is necessary to improve the performance evaluation index system of the national audit institutions to adapt to the further development of our country's audit.It is of practical and theoretical significance to carry out the research on the performance evaluation of the national audit institutions.This paper analyzes the performance evaluation of national audit institutions with the help of normative and empirical research methods,and aims to study how to standardize the performance evaluation of national audit institutions and to explore the feasible path to improve the performance evaluation index and system of audit institutions in China.Firstly,this paper studies the national audit institutions,including the provincial audit institutions and the audit department,and discloses the performance evaluation indexes of the provincial audit institutions,and carries out the input-output analysis according to the eastern,central and western regions,and constructs the existing disclosure system of performance reports from the development process of the audit office,the content of the performance report.The results of per capita audit results and input-output ratio are analyzed.It is found that the performance evaluation of audit institutions in China still has shortcomings in the content structure and the structure of the index system,and it is urgent to build a suitable performance evaluation index system.Secondly,using the performance report of GAO(GAO)in the United States,this paper studies the GAO strategic plan and performance evaluation index system,and usesstatistical analysis methods to analyze the performance evaluation of GAO from three aspects: the realization degree of the strategic plan target,the target realization degree of the target system and the ratio of input-output.With the continuous improvement of the performance evaluation system,the scientific performance evaluation is becoming more and more scientific,the effectiveness of the GAO performance evaluation has been greatly improved,and the importance of building a set of suitable performance evaluation index system for the state audit institutions is found.Thirdly,based on the theory of immune system of national audit,the performance evaluation index system of national audit institutions is constructed from three angles of revealing function,resisting function and preventive function.On the basis of a large number of reading documents and indicators,the design of key performance indicators is designed to cover the functional level and defense function.The level and prevention function level of 19 specific indicators,and using the analytic hierarchy process(AHP)to construct the level structure model and judgment matrix of the performance evaluation index of the national audit institutions,using the Yaahp Version 7.5 software to calculate the weight of each index of the judgment matrix constructed by the structure,and through the one ranking single level and the level of the total ranking.Finally,the quantitative model of performance evaluation of national audit institutions was constructed.At the same time,this paper selects the data from the performance report of the 2010-2015 audit department and uses the constructed performance evaluation system and model to demonstrate the performance of the audit department for 6 years.The results show that the overall performance and the performance performance of the audit department are steady,increasing year by year,resisting function performance and preventive function performance.The trend is slow and the whole is not obviously rising.Finally,the paper summarizes the research situation and puts forward the policy suggestions to improve the performance evaluation of the audit institutions in China,including increasing the financial input of the audit institutions,building a scientific performance evaluation index system,strengthening the performance planning management of the audit institutions,speeding up the training of high-quality auditors,and establishing the audit bulletin system.