Research Of University Performance Auditing Standards

At present, the Chinese audit body positively carries out the experimental site work of the theoretical research and practice of the state-owned assent management and management performance audit theory. But the audit in universities still focuses on the financial revenue and expenditure, and the performance audit only implements at the time of the special fund audit for the infrastructure construction, which has not developed to the performance audit of the university regular funds. Because the higher education disbursement is the main part of the national financial expenditure, and the amount of the financial appropriate funds increase year by year and account for the financial expenditure by an increasing rate, the use benefit of the university educational funds more and more achieve the social attention. Meanwhile the research on the university performance audit is necessary.This thesis discusses the standards of the university performance audit through four parts, including the definition of the performance audit, the current situation and characteristics of the university performance audit, its basis and principle of the standard system, and its standard system.This thesis begins from the performance audit to the university performance audit by the way of the integrity of the standard analysis research and the positive research. Based on the research of the university performance audit, the performance audit is given a new connotation with three essential factors: economy, efficiency and effectiveness. According to the characteristics and contents of the university performance audit, the standard of the university performance audit is developed as ambiguity, long-term, macro and indirect characters. Furthermore, in relation to the characters and the standard of the university performance audit, the standard framework of the university performance audit is developed according to its aim and contents as well as the assessment criteria of the university teaching assessment.The standards of audit serve for the audit aims and contents, so its establishment should be based on such aims and contents. The aims of the university performance audit in our country are mainly to evaluate and improve the economy, efficiency and effectiveness of the university financial appropriate funds and to strengthen the management planning and control. The contents include the audit of the university project planning and budget establishment as well as its implementation; the audit of the higher education cost and investment structure, that is, the audit of economy and efficiency; the audit of the higher education effects, that is, the audit of effectiveness. The standard system of the university performance audit must be established on economy, efficiency and effectiveness and constituted by the standard of economy and efficiency, the standard of effectiveness and the good system standard, in which the standard of economy and efficiency is reflected through funding structure, fund balance ratio, the resource use efficiency indicator and the fund use structure indicator; the standard of effectiveness is reflected through educational standard, research capabilities, student training quality and social well-known and recognized degree; the good system standard is reflected through school running thoughts, school target positioning, school regulation building, school...