Research On Performance Evaluation Of Local Auditing Institutions Based On Strategic Map

Performance is the goal of all management activities,as one of the public sector,the government audit institutions also needs to evaluate its performance.Since 2011,the national audit office through release the performance audit report to the public itself and complete the task,the performance evaluation has become one of the important measures of innovation management of government auditing methods.And as an important part of the local audit institutions,the performance evaluation in the two aspects of theory and practice are relatively lagging behind.Therefore,research on performance evaluation of local audit institutions is imminent.Based on the strategic map method,with the orientation of performance evaluation of local audit institutions existing problems,combining with present situation of local audit institutions in China,considering various factors,construct the performance evaluation system of local audit institutions.First of all,This article is based on the performance evaluation of local audit institutions in China,the present study analyzed the strategic map the applicability of the building of its evaluation index system,map out the strategy of local audit institutions shall,reveal local audit institutions in the financial,services,business processes and learning and growth four dimensions of specific strategic objectives,and on the basis of the building is suitable for the standard system for performance evaluation of local audit institutions.Secondly,Through the established evaluation system,the workperformance of G provincial audit office from 2013 to 2015 was evaluated comprehensively.In this paper,yaahp version 10.3 software is used to give corresponding weight to four dimensions and specific indicators according to the importance level of each index.After that,the "efficiency coefficient method" was applied to the "dimensionless" treatment of the obtained performance data,and the comprehensive score was calculated with the corresponding weight value.In G the provincial bureaus of data analysis,found that after three years bureaus of G province development getting better performance,service and should continue to keep learning dimensions of performance standards,financial and business process dimension performance level still have a large demand and rising space.Finally,Through the research,it is found that the performance evaluation system of local audit institutions should be selected and designed in combination with its own business characteristics.In addition,objective and comprehensive evaluation of the performance of audit institutions is of vital importance to comprehensively reflect and improve the performance of audit institutions.Therefore,this paper proposes to integrate the global thinking and strategic thinking into the performance evaluation of local audit institutions and establish the performance reporting system of local audit institutions.Based on the study enriches the connotation of the performance audit institutions and starting from the strategy to build the performance evaluation system of local audit institutions,but still has some deficiency in the index selection,and the lack of more practical test data.Therefore,this paper onlyprovides a research idea for the performance evaluation of local audit institutions.