The Research On Balanced Scorecard In The Government Performance Audit Of Rural Credit Cooperatives In Xin Jiang

As the financial institution to support the development and construction of theissues on agriculture rural areas and farmers, Rural Credit Cooperative (RCC) hasimplemented the system reform, standardized the management gradually andimproved the quality of the assets under the supervision of the regulatory agencies atall levels, so that the risk of the management has been reduced in a large scale. It hasplayed a vital role in the local rural economic development. However, in the face ofthe complex economic environment, we sha ll improve the management ability ofRural Credit Cooperatives, enhance core competitiveness and security managementabilities so that we will improve enterprise efficiency and help the enterprises toadapt the changeable market and better them to serve the rural economy.Government performance audit is to promote the efficiency and economic benefitand effect of Rural Credit Cooperatives by supervision, so that we will help tostandardize the management and develop competitiveness and innovation abilities ofRural Credit Cooperative with the increase of the business benefits. But in theprocess of government performance audit in recent years, the main content of ouraudit only covers the business compliance, financial standard way. It is significant tostrengthen the research of government performance audit on the Rural CreditCooperatives.The object of this study is the government performance audit of RCC inXinjiang. From its present situation through the analysis of its goal, characteristic,methods and indicators, the author will discuss the advantages and disadvantages inthe performance audit at present. In order to improve the performance audit effectand meet the needs of the enterprise management and benefits, the author discussesthe feasibility and necessity of that which the balanced score card, the new strategymanagement and evaluation tools, is applied in the project audit, with the referenceand inheritance the evaluation model of the four dimensions of the balanced scorecard, the performance audit of RCC is estimated according to the indicators relatedto the financial internal process, customers, learning and development. Inaccordance with the characteristics of the government performance audit, we will tryto avoid it becoming a mere formality, at the same time and lay a solid foundationfor the dimension of rectification and reform. It is not only the appraisal for theenterprises under auditing, but the effective appraisal for auditing itself. It makes theaudit evaluation index more reasonable and complete.In the article, the author makes the index system of performance audit and measure standard combining with the characteristics of local place by learning fromdomestic and other bank regulators of assessment indicators. The performance auditevaluation of RCC can be quantitative so that we can make sure its objectiveness,comprehensiveness and normative. It plays a major role in the promotion of themanagement system of the community to enhance core competitive elements and thecompetitiveness in the market.