The Evaluation Indexes Setting Research Of Higher School Benefit Audit

Benefit audit is attracting abroad attention in our country's the audit scholars and practice. With the reform of China's higher Education and ecnomic environment of higher schools changing, the resources of the education outlay become multifarious when the appropriate funds in buget and the earning out of buget take the almost same proportion.The multifarious capital resources and diverse ecnomic activities determine that higher school inner audit need closely combination with the facts. Higher school inner audit experienced 20 years'development and have apparent effect in the authenticity and legality. Simultaniously the objects of inner audit change from authenticity, legality and error object to benefits. Thus The reseach of benefit audit is imperative under the situation.The ability that how higher schools apply scientific meshods to do unitary, systemic and all around audit accordding to self-conditions, and correctly evaluate those teaching, research and continuable capacities is attracting abroad attention in the audit scholars. At the present, China has not higher school benefit audit rules and concrete operation guides, and no uniform operation procedures exist in practice. In benefit audit, how to measure the achievement of the auditted school and evaluate its objects realization is most difficult. When to measure the achievement, the audit item features and indexes need designing and analysis by findind the comparation standards. In this thesis, the evaluation indexes setting of higher school inner benefit audit is explored from the defination of benefit audit, its domestic and international development, its application in higher school and how to set evaluation indexes. The evaluation system of higher school benefit adudit is offerd by its objects and contents. The evaluation indexes of higher school benefit adudit shoud be setup according to economical, effective and efficient requirement, and be made up of the efficient and economical standard, the effective standard and the good system standard. The efficient and economical index is consist of outlay expenditure and resources utility effectivity. The effective index is consist of teaching quality, the fulfill proportion of various projects, social reputation and recognition. The good system index is consist of orientation, construction of bylaw and teaching quality inspection of the auditted unit.