Research On Evaluation Index System Of Foreign Exchange Management Performance Auditing

In order to deal with the problem that there is not a scientific,unified evaluation system in the administration of foreign exchange performance auditing, combining the normative research and empirical research methods and according to the business features of grassroots administration of foreign exchange, this paper raised a evaluation index system of performance auditing in administration of foreign exchange. This system was sorted by economy, efficiency and effect, and consists of20indexes in3levels. Besides, this system adopt AHP to calculate the weight of every index. In order to prove this system’s practicability and scientific this paper took the performance auditing practice in xx central branch of the state of Administration of foreign Exchange in2013as an example of the application of this system.This paper give a conclusion that the foreign exchange administration performance auditing evaluation index system should be designed around the "3E"standards and based on foreign exchange administration practice. Meanwhile, the writer think that the main difficulty in the system designing and application is the absent of the specific reference standards in the index quantification,this article also suggested that the specific reference standards should be regulated by the central bureau of state of the foreign exchange administration,so that we can promoting the development of the performance auditing of foreign exchange administration.