A Research Into Performance Auditing System Of University Libraries

As China lays more emphasis on culture,governments are also supporting cultural developments with more financial support.University libraries,important part of Chinese cultural and educational undertakings,are the foundations for campus culture and social culture developments.As an important part of China's cultural and educational undertakings,university libraries are an important base for campus culture and social and cultural construction.Facing this unprecedented and good development opportunity,university libraries need to seize opportunities and make good use of resources to develop university libraries into Keep pace with the times,meet the needs of teachers and students,and make use of resources more economical,efficient,and effective.As an important part of the supervision and control of social and economic activities,audits have the responsibility to supervise and evaluate non-standard,unreasonable and uneconomic activities.However,our audit of university libraries is not only to audit their financial aspects,but also to perform audits on whether their work processes and services are reasonable.Due to the late start of performance audit in our country,the relevant theoretical system needs to be improved,and the practice of performance auditing is still not mature.To this end,in the contents of university library performance auditing,it is necessary to gradually clarify the specific content and system framework of the audit.To better solve existing deficiencies and gaps in the theoretical and practical aspects.This paper analyzes professional concepts such as performance,performance auditing,financial auditing,and university library performance auditing one by one,and on the premise of fully introducing the domestic and foreign backgrounds of library performance auditing,a pioneering combination of performance auditing and university library management.Relevant theories have provided valuable suggestions for university libraries in cost saving,efficiency improvement and development.Specifically combing and summarizing the current theory and practice related to university library performance audit should have the audit objectives,audit principles,system construction and content expansion,and the corresponding significance of university library performance audit.And targeted to find out the current status of our country's university libraries in the performance of auditing deficiencies and suggestions for improvement.It is very effective for the lack of funds management and application in university libraries.And in the specific audit content system,combined with the characteristics of library management,summed up and creatively put forward the relevant library conditions,literature resources,digital construction,reader services,scientific management audit and library management goals and standards.At the same time,a detailed narrative and analysis was carried out according to the Hong Kong Library Performance Auditing Case and the Fujian Provincial Library Performance Auditing Case.Finally,through summing up and combing,we should conclude that our country should strengthen its objectives of economy,efficiency,and effectiveness in the construction of university libraries,optimize the flow of funds and matching ratio,optimize the construction of library management,and make full use of performance auditing.The role of statistics and supervision will be helpful to the construction of university libraries.