Performance Audit About Hunan Public University

Nowadays, with the booming of higher education, quite a few universities are confronted with the serious shortage of educational funds and increasing financial risks. Meanwhile, these universities are generally lack of effective supervisory mechanism and suffer from the inefficient use of funds. In light of the above situation, this thesis has adopted the performance auditing to supervise and guide the deepening of teaching reformation, to exploit fully the existing educational resources, to improve the efficiency of higher institution running, to enhance the efficiency of using higher institutions funds, and to guide the correct investing of government and educational investors. Thus, this research will have theoretical significance and practical guidance in terms of higher institutions'performance auditing.This paper analyzes the value and the characteristics of performance auditing in higher institutions, and explores the application of two analytical methods, that is, financial evaluation analysis and data envelopment analysis (DEA) to performance auditing in higher institutions. After this research, this paper holds that the auditing performance in higher institutions is mainly facing a number of practical problems such as the lack of strong support from the financial auditing, the unsatisfactory auditing environment, the difficulty in grasping the criterion for the performance auditing, and the enhancement of the quality and quantity of auditing personnel. Eventually, this dissertation takes some higher institution as an empirical research. It not only explores the result of its financial auditing, but also makes use of the Data Envelopment Analysis (DEA) to solve the problems of performance auditing in this higher institution.