Research On Performance Appraisal Index System Of The Subordinate Departments Of Local Government Audit Institution Based On BSC

In 1970's,the rise of new public management movement in Western countries,an important part of the new public management movement is public performance management.In China,government audit institutions are one of the government departments,is an integral part of the national supervision and control system.While monitoring the performance level of other departments,government audit institutions should also enhance own performance level.Performance appraisal is the most important part of the three links of performance management.At present,the performance appraisal of audit institutions is still in the initial stage,and there is not a complete and scientific set of performance appraisal index system,which directly affects the performance of local audit institutions.This paper focuses on the performance appraisal index system of subordinate departments of local audit institutions.Firstly,this paper introduces the existing performance appraisal index of the operations branch of a certain audit institutions,and analyzes the problems and the causes of the problems.Secondly,using balanced score card theory to design performance appraisal index and using analytic hierarchy process to determine the weight of each performance appraisal index,and use software(Yaahp Version 12.0)to carry out mathematical calculation.Thirdly,carry out case analysis.The performance appraisal model is used to analyze the performance of the investment office of a certain audit office from 2015 to 2017.It is found that although the overall performance of the investment office of a certain audit office is generally good,but there is a downward trend,performance management should be carried out to enhance their own capabilities.Finally,this paper puts forward the suggestion of perfecting the performance evaluation appraisal index system of the subordinate departments of local government audit institution.This paper constructs a performance appraisal index system,but there are still some shortcomings in the design of indicators,which need further improvement.It only provides a train of thought for the study of the performance evaluation of local government audit institutions.At the same time,in order to play a role in practice,performance evaluation also needs local government audit institutions at all levels to raise awareness and incorporate it into their daily work.