Research On The Performance Audit Of Foreign Exchange Administration

In recent years,the SAFE has intensified its efforts to comprehensively transform and deepen the development of internal audit work.Performance auditing has become an important trend in the development of internal audit of foreign exchange bureaus.In 2010,the director of the SAFE,Yi Gang,proposed the "five changes" requirements-change the emphasis on examination and approval into the importance of monitoring and analysis;change the emphasis on supervision beforehand into the importance of the management afterwards;from the emphasis on behavior management to more emphasis on the management of subject;from the "presumption of guilt" to"presumption of innocence";the change from the "positive list" to the negative list".In 2011,the deputy director of the SAFE Fang Shangpu,in the internal control and supervision work meeting,proposed that the internal audit department of foreign exchange administration to change the internal audit concept,based on the compliance audit of internal control supervision and inspection work,change to the performance audit and performance audit.Based on the above background,in order to understand the problems and experiences of domestic and foreign performance auditing,in order to explore the problems existing in the performance audit of foreign exchange bureaus,in order to promote the performance audit of foreign exchange bureaus,this paper analyzes the performance of foreign exchange Status and problems.First of all,the domestic and international performance audit of the development process of literature analysis and comments,summarize the status of performance audit at home and abroad.Then,it introduces the connotation of the performance audit work of the foreign exchange administration of our country,and puts forward the three necessity of carrying out the performance audit of our foreign exchange administration.First of all,this paper reviews the development process of performance audit at home and abroad,summarizes the current situation of performance audit at home and abroad.Then,this paper introduces the connotation of the performance audit of the foreign exchange administration of China,and puts forward three necessities of the performance audit of China's foreign exchange administration.Then,disscuss the three theoretical basis of the theory of this paper--Social contract theory and the theory of popular sovereignty,and the principal-agent theory and the theory of new public management theory,representing the political foundation of science foundation,economics foundation and administration.Then,using the method of questionnaire survey and so on,to investigate the work status of the administration of foreign exchange and the problems of performance audit to do a survey,combing the results of the questionnaire,and the results are classified and analyzed.Then combined with the writer's own work experience as well as experts interview to the SAFE Bureau of Fujian Province and the SAFE branch of Putian,to study of countermeasures to solve the problem.Finally with the F Bureau as an example,analysis detailed of the present situation in the practice of performance audit of the foreign exchange administration,and summarizes the existing problems and analyze,and then propose a solution,in turn,confirms the aforementioned results.