Performance Evaluation Research Of Government Audit Institutions

Performance appraisal is an significant measure for the innovation of government management. Audit institution, as an organic component of government audit, how to strengthen themselves performance management and evaluate themselves work performance, has become a hot common issue of the public and the audit institutions. Performance appraisal of national audit institutions have become one of significant measure for the innovation of government management.This paper will use the Balanced Scorecard theory(BSC)and Key Performance Indicator theory(KPI) to establish a set of performance evaluation index of national audit institutions and adopt The Analytic Hierarchy Process(AHP) to construct important matrix which combined Yaahp Version 0.5.3 software to calculate, and it comes the index proportion of each assignment and through consistency test. At last,according to the reports from 2010 to 2013 of the audit office performance to conduct an empirical, it turns out that the audit office comprehensive performance improve steady and effects increase year by year. From the four part of performance evaluation index.In financial perspective,a remarkable increase is seen in both audit result per capital and input-output ratio. In customer perspective,it is the most obvious for changes in the audit opinion adoption rate and the violation rectification rate.In internal process perspective,no great changes are seen in otherindicators except unit time consumption of average audit. In learning and growth perspective,all indicators keep continues increase,.Indicating that the Government Audit Office has made great contributions in supervising the use of public funds, operation of public power and performance of public departments, promoting and perfecting national governance and realizing sustainable development of economy and society.Because of the selection of the index has some deficiencies, need more practice date to testing. Therefore, this paper just provides a research idea for the performance appraisal of government audit institution.