Research On Performance Audit Evaluation Index System Of Z City Housing Provident Fund Management Center

In recent years as the 18 th CPC National Congress,eighteen of the third and fourth plenary session of the meeting and the "opinions" of the State Council on strengthening the audit work for the national audit improve attention,in accordance with the general requirements of the rule of law,anti-corruption,reform and development ",the national audit coverage will gradually become the norm,strengthen the audit efforts innovation,audit mode,improve audit efficiency become the new focus of the audit,performance audit and performance evaluation to increase efforts to promote the unity of efficiency,speed and quality,promote the transformation of the mode of economic development;increase the audit information to public efforts to promote openness and transparency;increase from all levels reveals the problem,analyze the causes and put forward the proposed efforts to promote the deepening of reform and institutional innovation.Focusing on the research topic of performance audit evaluation,this paper takes Z city housing provident fund management center as a case study.First of all,combing the traditional financial audit as the audit work of the relevant theory,based on the performance audit evaluation of our country's institutions,analysis of the basic connotation of performance audit,strengthen the theoretical basis of the paper.Secondly,on the basis of Z city housing provident fund management center audit practice,questionnaire survey,data audit field research,scientific and objective evaluation case unit performance audit evaluation and execution efficiency;then the performance audit evaluation problems summarized as evaluation index is not unified,lack of performance audit evaluation index system,poor implementation etc.Finally,put forward to construct the evaluation index system of performance audit of Z city housing provident fund management center,the "3E" theory of the three elements as the guidance,expert consultation,questionnaire survey and hierarchical analysis method to determine the index and weight,establishes an index system for Z city housing provident fund management center performance audit evaluation,which provides a the path for a scientific and effective evaluation method of Z city housing provident fund management center performance audit,on the basis of actual work,test and empirical analysis of 2016 data,verify the feasibility and effectiveness of the method.Then,from the sound system standards,the establishment of supporting systems,strengthen the management of information systems in three areas to improve the Z city housing provident fund management center performance audit evaluation of safeguards.So as to promote the development of Z city housing provident fund management center performance audit,improve the quality and efficiency of the audit,improve the audit value,the completion of the audit task has some practical significance.