Research Of Univercity Performance Auditing Standars

"Twelve-Five" during the widespread concern in the cause of education by the State and the community,with the development of education,budget also increased funding for education.However,with the development of China's education,education capital investment per capita is obviously inadequate.There are two main factors hindering the development of China's education,first to the education funds devotion;the second phase tube low utilization of educational resources.As part of public spending,the State audit authority and should be audited and evaluated the performance of the Special Fund for education in order to improve the effectiveness of expenditure.Audit of special funds in colleges and universities of our audit institutions legitimacy works to project expenditures for compliance,and performance evaluation of the Special Fund's lack of a scientific and complete method,makes the evaluation of performance audit of special funds auditing departments work with little success.By reading the theoretical study on government performance auditing and performance evaluation of relevant literature,the first analysis of the current situation of educational evaluation of funds performance audit in China,proposed audit authority to financial audit problems in evaluation of special expenditure in education,College described the necessity and significance of the evaluation system of performance audit of special funds.From general objectives--economic performance audit,effectiveness and efficiency of goal decomposition analysis,input-output process and characteristics of College funds,performance audit of special funds target in colleges and universities into 4 goals.In accordance with the performance audit objectives audit scope and content,combined with the performance audit and evaluation target selection of University funds principle,evaluation indicators and evaluation methods,forming a performance evaluation system.Then the performance evaluation system of this paper apply to c-disciplinary evaluation of building performance audit of special funds.Finally,the evaluation of funds performance audit in colleges and universities describes the problem.