The Research On The Performance Evaluation Of Our Local Audit Institutions

In2011, the Audit Commission published its own performance reports for the first time. By releasing specific performance data, like audit per capita, input-output ratio, caused a strong response in the community, reflected the value of the audit. However, due to historical reasons for our local audit institutions, either self-management or development are relatively slow, it has yet to establish its own performance evaluation system, serious impediment to the functions of the local audit institutions play in China. In order to enhance the performance of the local audit institutions and improve the management of audit institutions, the article borrowed the advanced performance management theory of Balanced Scorecard, trying to establish the evaluation of the performance of the local audit institutions and a relatively complete performance evaluation reporting framework.The article mainly used normative research method. Based on the investigation of the status quo of our local audit authorities, found that there are many defects and problems in the performance evaluation of local audit institutions and work. We proposed to build a relatively sound performance evaluation index system, in order to improve and enhance the performance of the audit institutions. The maximum value of the Balanced Scorecard theory is to break through the traditional just from a financial point of view to evaluate the organization’s performance, which, from a comprehensive, long-term perspective to evaluate and improve organizational performance. The local audit institutions can try to learn from the evaluation of performance method of the Balanced Scorecard. Specific research ideas in the article are as follows:Firstly, a review and analysis of some of the results of the Balanced Scorecard theory of the formation of the government departments, internal audit departments, non-profit organization. By comparison, we found that since China adopted the dual leadership of the administrative audit management system, so that we can’t direct reference to the indicators of other countries as well as other departments in the process of design indicators. It requires a combination of the Balanced Scorecard and management features of the audit institutions in China, to design a proper performance evaluation.Secondly, we specific introduced the basic content of the course of development of the Balanced Scorecard theory and implementation steps, combined problems in the performance evaluation of the audit institutions with characteristics of the Balanced Scorecard, analyzed the applicability of the Balanced Scorecard in the performance evaluation of the audit institutions. Then put forward a modified Balanced Scorecard theory. On the basis of the study of the nature of our government audit, we proposed the strategic objectives of our local audit institutions. Around the strategic objectives, we proposed four levels of performance evaluation dimension; Business dimension, customer dimension, the financial dimension, learning and growth dimension, eventually forming an evaluation index by the16specific evaluation indicators.Finally, in order to regulate the disclosure of the content of the performance evaluation report of the audit institutions, we researched related performance report of the Audit Office and the Audit of Shenzhen. In order to show the full range of the performance of the audit institutions, the paper presented the basic framework for a complete performance evaluation report. For the performance evaluation by whom, the paper presented a performance by the pluralistic structure of the evaluation team to evaluate the performance of the audit institutions. In order to guarantee the openness of performance reporting information, we investigated the way of its announcement.