Research On Internal Performance Audit Of Foreign Exchange Management At The Grass-roots Level

In 2011,Fang Shang Pu deputy director of the State Administration of Foreign Exchange,put forward the idea of "transforming the work of internal audit of foreign exchange management,on the basis of doing a good job of compliance audit,to the performance audit and performance audit".In this context,this paper takes the issue of internal performance audit of foreign exchange management at the grass-roots level as the research object,we can see that the internal audit of foreign exchange management at the grass-roots level can improve the performance level and play a positive role in promoting the management reform,but there are some problems such as the inconsistency of the definition of "performance audit" and the imperfection of the evaluation index system,and there are few examples about the internal performance audit of foreign exchange management at the basic level.Based on the study of the connotation,methods,characteristics and evaluation criteria of the internal performance audit of foreign exchange management at the grass-roots level,this paper uses the methods of case study,Comparative Analysis,the theory of fiduciary responsibility and the new public management theory,etc.,from the aspects of goal setting,audit content,evaluation index system and audit process,this paper analyzes the problems and causes of the internal performance audit of Foreign Exchange Management And the internal performance audit of foreign exchange management carried out by s city is studied,the problems existing in the audit are deeply analyzed,and the causes of the problems are revealed,finally,it puts forward some methods,such as improving internal audit internal control and supervision system,strengthening talent team construction,optimizing personnel structure,implementing standardized performance evaluation process,and strengthening the application of information technology,etc.,improve the ability of internal performance auditof foreign exchange management at the grass-roots level,so as to improve the level of foreign exchange management and the ability to perform their duties.