Research On The Performance Audit Of Special Financial Funds In Colleges And Universities

In recent years,the Chinese government attaches great importance to the performance audit of special financial funds in colleges and universities.With the continuous optimization of the management system of educational funds by the government and the effective allocation of various social resources,the central and local governments have increased their support for colleges and universities.From the perspective of administrative system,colleges and universities belong to public institutions,so whether the situation of fund management,actual operation and operating income will directly reflect the ability of running a school,management level and organizational ability of colleges and universities.So how to carry on the effective management of the university financial special fund,highlight its effect,efficiency and economy,and realize the optimal allocation of the university education resources,is the primary task in front of the performance audit of the university financial special fund.However,it should be noted that there are still many problems in the development of education in China,among which the most obvious one is that the per capita investment in education funds is relatively small.To sum up,there are two factors that will hinder the development of education in our country:first,insufficient funds for the development of education;Second,the existing educational resources have not been properly used.As special funds for education belong to an important part of public expenditure,national audit organs need to conduct a reasonable audit on their use and give a relevant evaluation at the same time.Only in this way can the expenditure efficiency of the funds be significantly improved.At the present stage,China’s audit institutions pay more attention to the compliance and legality of project expenditures when auditing the use of special funds in colleges and universities.However,a specific and complete audit system has not been established,so the actual audit results are not many and the effect is not large.The purpose of carrying out performance audit of special financial funds in colleges and universities is to supervise the implementation of projects within the scope of the cycle by means of audit and confirm each input-output link in a scientific way.Therefore,the purpose of this paper is to study the performance audit of the financial special funds in colleges and universities at the present stage,find out the various deficiencies in the process,and put forward the measures to improve the performance audit of the financial special funds in colleges and universities.First of all,the paper introduces the research background,analyzes the purpose and significance of the research and proposes the research methods used in this paper.Secondly,through reading relevant literature on government performance audit and performance audit,a number of theories are selected as the entry point to lay a solid foundation for the development of subsequent research.Then take specific cases as the research object for detailed analysis,reveal the various problems existing in the performance audit of special financial funds in colleges and universities,and get the corresponding inspiration from the case,and finally put forward some measures to improve the performance audit of special financial funds in colleges and universities.