Governmental Performance Auditing On Higher Education Expenditure

Performance audit as a government control measures to the economy, it is as the principle of economy ,efficiency and effectiveness to strengthen the government's economic responsibility. For the propose of promoting economic growth and labor employment goals, as well as resources rational allocation and effective use to achieve of economy and efficiency, and finally acquire the best social and economic benefits.The government performance auditing is a problem with many phases and heavy workload, and what's more, highly technical. There are different indicators, methods and criterion of evaluating in different fields. And there still is no a rounded theory and method system on the government performance auditing.The author chose the performance auditing of higher education expenditure, which is an important component of public expenditure, as the subject of this study, borrowing the theory and practical experience of performance auditing abroad, by visiting, surveying, information retrieving, integrating the method of induction, comparing, system analysis, and statistics mathematical, researching the government performance auditing of higher education in the sides of basis theories and practical operation, discussing the method and technology of higher education expenditure performance auditing, to build the theory system of national higher education expenditure performance auditing, and propelling the practical operation.The main content of this paper includes, backgrounds, purpose, significance; the current situation of interior and exterior research; the theory basis of government performance auditing; the basic framework of higher education expenditure performance auditing, proposing and positive analyzing the performance auditing systems on sections providing the expenditure, sections using the expenditure (colleges and universities), and special projects, the main content, indicator system, criterion system, evaluation method system; quality control studies of the higher education expenditure performance auditing, analyzing the auditing implement procedures, the effective utilizing of auditing report, the tracing of performance auditing project, the human resource of performance auditing, considering the measures and methods to improve the national higher education expenditure performance auditing system, insuring the auditing quality.