Study On The Efficiency Evaluation Of Audit Institutions From The Perspective Of Immune System

National audit as an effective means and an important part of national governance should continue to improve service efficiency to meet the public expectations of the auditors and the inherent needs of national governance.However,due to the lack of relevant theoretical research and practical experience in the performance evaluation of auditing institutions in China,it has not yet formed a system of efficiency evaluation of audit institutions,but also lacks scientific and effective evaluation criteria.All of these make it difficult to evaluate the efficiency of auditing institutions effectively.Based on this,this paper took 18 audit special offices,30 provincial audit institutions and 351 prefecture-level cities' audit institutions in 2011-2013 as the study object,manually collected related data during 2012-2014 from "Audit Yearbook" and official websites of all levels audit institutions,under the guidance of the audit "immune system" theory used the DEA evaluation model to construct the input-output evaluation index system from the exposing function,the resistance function,the prevention function and the comprehensive immune function respectively to measure the individual efficiency and the comprehensive immunization efficiency.In addition,this paper used Malmquist index to analyze the efficiency status,regional distribution and trend of audit institutions at all levels in different years.The research found that:First of all,there is room for improvement of all levels of audit institutions' exposure efficiency,resistance efficiency,prevention efficiency and immune efficiency,which is related to the low efficiency of pure technology caused by its internal management and resource allocation.Secondly,there are some differences in the immune function played by the auditing institutions at different levels in different regions.The exposure efficiency and the prevention efficiency of the audit institutions in the central and western regions are higher than that in the eastern region,and the growth trend in western region is faster than that of the eastern region,which may be the result of the role of the"auditing effect" of the eastern auditors.Mainly because the eastern part of the audit authorities on the previous exposures continue to track the audit strength,attention to the problem of rectification and punishment.But the resistance efficiency and the comprehensive immune efficiency in eastern and central regions are higher than that in the western region,and the growth trend in western region is faster than that of western region,which may be due to the efficiency of the auditing and immunization system in the eastern and central regions,and the further improvement of the immune function played by the auditing authorities.Finally,the Malmquist index analysis shows that,in addition to the prevention efficiency of provincial audit institutions declined,the exposure efficiency,the resistance efficiency,the prevention efficiency and the comprehensive immune efficiency of other levels of audit institutions are showing increasing trend,and technological progress is the main reason of the efficiency growth of audit institutions at all levels.