Construction Of The Evaluation Index System Of The Performance Audit Of Higher Education Funds

Performance audit is a higher level of audit, is one of the means of government control of the economy. The performance audit is the principle of economy, efficiency and effectiveness of the principle, the main purpose is to strengthen the government’s economic responsibility, promote the rational allocation of the resources and use, in order to achieve economic growth and economic efficiency, and saving target. As an important part of performance audit, performance audit of higher education refers to the audit department authorized in the relevant institutions or entrust, in accordance with national laws and regulations and auditing standards, collecting valid data and evidence, and the comparative analysis, the use of certain methods, the economic activity of economy, efficiency and effectiveness of the independent examination supervision and evaluation, the Commission confirmed the economic responsibility, put forward constructive opinions and suggestions, so as to promote the improvement of the management level, improve teaching efficiency.In recent years, China’s higher education has achieved great development, its intuitive performance for college continues to expand the scale of high education funds is growing. Taking Beijing city as an example, in 2014 2012, Beijing higher education funds reached 77 billion 619 million 900 thousand yuan,82 billion 915 million 244 thousand yuan, total funding in increasing funding increases. But on the other hand, due to China’s higher education level and infrastructure constraints, China’s investment in education funds can not meet actual demand, education efficiency is not high, has become a major factor restricting the development of higher education in China. The National Audit Office in "development planning" from 2008 to 2012 in the audit work put forward to comprehensively promote the performance audit, to 2012, the annual audit of all project to carry out performance audit." This marks China’s audit of colleges and universities has developed from traditional audit to performance audit direction. Performance audit is not only scientific development in Colleges and universities in China, but also the development of China’s education demand, therefore, it has very important practical significance to study the performance audit of higher education funds.This dissertation combines theoretical research and empirical analysis, based on expounding the development status of domestic and foreign performance audit on the analysis of the existing university performance audit in our country, and analyzes the framework of performance audit system of China’s higher education funding, from the theoretical basis, the audit, evaluation index, core the evaluation standards and methods, and from the government and universities themselves two aspects to establish the structure of higher education funds performance audit system. Finally, through the actual situation of A University in Beijing, with the actual case analysis, discusses the importance of higher education on the development of performance audit.