Study On Common Universities Performance Audit

Performance audit is a significant part of morden audit, which is a new type of audit formed along with the socio-economic development. Performance audit together with finance audit compose the modern audit system with a higher purpose, a broader content. At present, in the West, performance audit has accounted for more than 50% of audit resources in many countries, while in the USA is as high as 90%, covering areas ranging from national defense, education, agriculture, environment and transport, health and social security, taxation, etc.Along with continuous improving and strengthening of Chinese market economy system, economic development and transformation of government functions and the enhancement of people's democratic consciousness, the efficiency and effectiveness of using of financial funds increase more and more government and public concern. Government and the public require that the audit sector should not only strictly supervise the compliance of economic activity of the public sector, but also supervise the rationality and effectiveness as well as promote the public sector to establish the awareness of performance and improve organizational performance. Performance has been paying attention from resuming of Chinese audit system. Audit Commission explicitly put forward the performance audit to be carried out in 1991. Audit work development plan was made in《Audit Development Plan from 2003 to 2007》,《Audit Work Development Plan from 2006 to 2010》and《Audit Work Development Plan from 2008 to 2012》which points out the direction for audit work.Higher education expenditure is an important component of state financial expenditure. Higher education embarked on a rapid development after the Third National Conference on Education which made a decision to accelerate the development of higher education in 1999.Government investment in higher education increased year by year, universities have been expanding scale, sources of funding channels are continuously expanding, expenditures are more and more diverse and the economic activities have become increasingly complex, university management transfers from the pursuit of the social benefits to both of social benefits and economic benefits.As an important control mechanism in higher education entrusted accountability system, audit must adapt to the rapid development of higher education and change from finance audit to performance audit,so as to achieve the objective of "serving prevention of economic risk of school, serving promotion of using effectiveness of education funds,serving resolving prominent contradictions in education reform and development". University performance audit is an area of performance audit, situation of study on performance audit and universities performance audit is firstly summarized in the text, the theoretical basis for universities performance audit is elaborated. Then take the United States, Australia and the UK for examples to introduce the practice of universities performance audit and draw on the the experience of these countries for China. Finally, actual development of Chinese universities performance audit is empirically analyzed, restraints of implementing universities performance audit in our country are anatomized and proposals are put forward for developing universities performance audit.