Construction and Application of Index System of Performance Audit Evaluation Based on Analytic Hierarchy Process

Strengthening the research on the internal performance audit evaluation of special funds in universities, is helpful to find out the problems of using funds in time, to improve the efficiency usage of funds and the budget arrangement for the government. The balanced scorecard and analytic hierarchy process (AHP) methods are introduced to analyze and decompose performance audit index. Then for each index, the equations of membership degree and weight value are defined. As an application, the traditional evaluation data obtained from the subject construction of a certain university are used to verify the constructed model. The result indicates that the model can scientifically, quantitatively evaluate the effect and give the suggestion of subject construction. This article strives to reinforce the pertinence and feasibility by integrating theory with practice. The model can be applied in other industries to improve the effectiveness of performance evaluation.