Research On Performance Audit In China's Institution Of Higher Education

In recent years,with the rapid development in economical construction of our country great progress has been made in higher education including the large educational scale and funding. Higher education funding has been increased 143% from RMB 1213.47 billion Yuan in 2002 up to RMB 2948.08 billion Yuan in 2008. And higher education budget expenditure increased 187% from RMB 1474.31 billion Yuan in 2002 up to RMB 4238.95 billion Yuan in 2008. Since higher education expenditure is an important part of the national budget expenditure , great social attention has been paid to the expenditure benefit of it. But now audit of universities and colleges focuses on the financial audit ,while year-by-year fund audit has not been carried out. The audit development plan which designed by China National Auditing Office from year 2008 to 2012 ,strenthenes all-round auditing work. And by 2012 the auditing items all year should be conducted performance audit. This offered the target of our audit work in the next five years and also pointed out the right direction of the future internal audit work of institutions of higher education. Therefore, institutions of higher education performance audit is the product of the transformation of government functions, is the need of education development. Research and development on institutions of higher education performance audit is imperative.This thesis includes six parts. The first part discusses background and instructive aspects of the research, reviews the research theory at both home and abroad and introduced study purpose, methods, and research framework. The second part analyzes the present situation of institutions of higher education performance audit in our country, probes into its features and reveals the relevant main influencing factors. The third part in accordance with the content of institutions of higher education performance audit summarizes its features, proposes five principles of construction of the indicator system of institutions of higher education performance auditing,such as relevance and diversity and so on, analyzes the basis of construction of indicator system. Thus based on target of performance auditing general,primary and specific evaluation systems are built up,which have the structural characteristics of refinement and gradual decomposition .In the fourth part Shaanxi University of Science and Technology is used as the specific example to analyze indicator system. In the fifth part based on drawing on institution of higher education performance auditing ways abroad suggestions and countermeasures are proposed to solve the existing problems in institutions of higher education performance audit of our country. performance audit concept and standard institution of higher education performance audit indicator system must be set up and auditing human resources development should be enhanced. Also the establishment of performance accountability and further study of performance audit security system is concerned. The sixth part summarizes the conclusion of this research, innovation and disadvantages.The innovations of this paper:First,The author offers construction of institution of higher education performance auditing evaluations system in our country and illustrations to general,primary and specific evaluation systems,which will innovational establish and improve China's institution of the higher education performance audit evaluations system and standard in our country.Second, it explores the existing problems in the development of China's institution of the higher education performance audit and introduces the accountability system, which will innovational strengthen the administrative efficiency of institution of higher education in our country and enhance the cost- effectiveness of resource.