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

According to the public information of the Ministry of Education,my country’s fiscal expenditure on education has increased year by year.However,despite the continuous increase in the expenditure of the financial sector on higher education,most universities are still short of funds,and the pressure on the balance of payments is prominent.The financial special funds of colleges and universities have always been an important part of the national financial education expenditure.Whether the financial allocation is in place,whether the use of special financial funds by colleges and universities is reasonable and compliant,and the efficiency of use are all related to the teaching level and enrollment scale of colleges and universities.and have a significant impact on future development.At the same time,the reform of the national fiscal and taxation system has been steadily implemented,the full implementation of budget performance management has advanced rapidly,and the public budget reform has gradually shifted from investment-oriented to results-oriented.also getting higher.At this stage,many colleges and universities in our country still lack reasonable planning and scientific auditing of the use of specific financial special funds.In this regard,further research on the performance audit of financial special funds in colleges and universities should be conducted to strengthen the rational allocation of special funds and improve the financial special funds.efficiency of use.From the perspective of auditing,this paper explores the scientific auditing method reflecting the performance auditing of special financial funds in colleges and universities by studying the relevant theories of performance auditing of special financial funds in colleges and universities.And proceeding from practice,it analyzes the problems existing in the current performance auditing process of financial special funds in colleges and universities by means of case studies,and puts forward suggestions for improvement.First,introduce the research background of the article and analyze the significance of research in this field.Secondly,the theoretical basis of performance auditing: auditing theory,performance evaluation theory and new public management theory are expounded respectively,so as to enrich the theoretical basis for the follow-up research.Summarize the relevant research results in this field by sorting out relevant literature,comment on the theoretical research in this field,and point out the theoretical significance and necessity of this research.Thirdly,it analyzes the institutional background,practice status and existing problems of the performance audit of the current financial special funds of colleges and universities in my country,and points out the necessity of carrying out the current research on the performance audit of colleges and universities.Fourth,conduct in-depth research on case studies,starting from the institutional background of the special funds for education and teaching reform,the basic introduction of A university,the current situation of A university performance audit work,the use of special funds for education and teaching reform,and the current situation of university performance self-evaluation.It is concluded that the current performance audit of the special financial funds of A university is still a work field that lacks theoretical guidance.Fifth,by analyzing the problems existing in the performance audit process of A university,put forward the idea of optimization and improvement,and use the analytic hierarchy process to weight the indicators,and evaluate the indicators,and draw the final audit conclusion.By comparing the performance audit process before and after the improvement,summarizing the outstanding characteristics of the improved performance audit process,and summarizing the case inspiration,to provide a reference for the follow-up performance audit work of A college.Finally,summarize the research content of this paper,draw general conclusions,and point out the shortcomings of this paper.The research in this paper further enriches the theoretical research on performance auditing in colleges and universities,and provides experience for the current auditing departments of colleges and universities to conduct performance auditing of financial special funds.