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A Research On The Performance Audit Of Universities' Investment Projects

Posted on:2008-09-18Degree:MasterType:Thesis
Country:ChinaCandidate:H WangFull Text:PDF
GTID:2167360218452599Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
With the enlargement of enrollment in China's universities since 1999,all universities are carrying out the infrastructure construction vigorously,trying their best to improve the school condition,promoting the teaching quality, and enhancing their competitiveness. That the construction scale of universities has fasten up unceasingly has led to,on one hand,the development of higher education powerfully promoted; on the other hand,some problems emerged and to be tackled urgently:such as the poor investment performance,serious losses and wastes,the property assets drained,low level reconstruction again and again,market order out of standard and so on. The existing problems have not only hindered the healthy development of universities,but also caused huge losses for our country and universities.The performance audit of higher educational projects investment is to evaluate the economy, efficiency and effectiveness, and to put up some suggestions , to improve the investment performance. This research takes investment projects of universities as research objects,aiming to design a system of performance audit indexes for educational investments,by means of quantitative and qualitative methods,deduction and generalization methods,and so on,and analyzes the concrete conditions,and in the end,to clarify the goals and functions of performance audit of investment projects of universities. According to the audited contents,it is pointed out separately from the four perspectives : running university benefits , economic benefits , social benefits,and environment benefits; and finally,it analyzes an example of the performance audit of the project of Qiqihar University's swimming pool,and puts up some suggestions of whole process tracing audit. This research will provide guidance on the practice of performance audit of investment projects in universities, at the same time,provides reference value on performance audit of other investment projects.
Keywords/Search Tags:University engineering projects, Performance audit, Benefits index of running university, Social benefits index
PDF Full Text Request
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