To Build An Empirical Study Of The Performance Audit Evaluation System In Colleges And Universities

Performance audit has been paid widespread attention and concern in the world scope.At present, in the United States, Britain and Australia, performance auditing which have beenintegrated into the national government audit, political supervision, social form, ecologicalenvironment protection, and many other aspects, become the focus of the audit and the maindirection. In1990s, since China’s performance audit has been formally launched, we drawingon the theoretical basis of some Western countries, summarizes the practical experience ofChina’s national conditions. Although there are some difficulties in the specific work, ourgovernment is actively pursuing the performance audit, the performance audit has become themajor trends of our audit work.Chinese universities audit is an important part of the national education audit. At present,the resource of the university itself is currently showing a trend of diversification. Althoughthe financial expenditure of university funding is increasing year by year, the universitiesgenerally have the problem of low efficiency in the use of funds. Since a simple financialaudit can not meet the needs of university management and rapid development, carry out theperformance audit actively and in-depth operational methods of performance audit andperformance evaluation system seemed so important. Therefore, constructing performanceaudit evaluation system can improve efficiency in the use of university resources, canoptimizing the configuration of university resources, can provide decision-making basis forleadership, can provide convenient services for the majority of teachers and students, canpromote the vigorous development of the university in various undertakings.Based on the basis of the performance auditing theory research, this thesis analyzes thesituation of performance auditing, through the reviews and analyzes the history ofperformance auditing, compare the difference of performance auditing in countries. Weconcluded that Chinese universities need reference performance auditing theoretical basis andpractical experience, and then analyzes the performance audit in our country’s university tocarry out the necessity. This these put forward the construction of performance evaluationsystem in universities in China audit of the target, methods and index content, introducingfuzzy evaluation model, and cited examples in constructing university college performanceaudit evaluation system empirical analysis. Finally we put forward some measures toconstruct university performance audit evaluation system.