Research On The Construction Of Asset Performance Auditing Index System In Colleges And Universities

With the promotion of the strategy "rejuvenating the country through science and education",education is undergoing deepening reform.Higher education has entered a leap-forward development stage.The state's emphasis on higher education has increased its investment.The challenge faced by asset management is even harder than before for the larger and larger asset size and the more complex asset structure.Meanwhile,as the owner of national capital and public resources,the public is concerned about the use of educational resources in universities,and is desire to get more information about this area.Realizing the optimal assets allocation in university to play its greatest use efficiency,therefore,it is rush to make an analysis and audit evaluation in using process,revealing the use of assets in colleges and universities in objective and fair way.On one hand,asset performance audit is necessary for their development.It gives permission to them to enhance asset management,perfect the level of asset management,ensure the assets' integrity,develop asset use efficiency and reduce the waste of educational resources.On the other hand,it is the need for the state to strengthen the asset supervision on university,thus,it can lay a solid foundation for the country to better allocate resources,strengthen the resource investment supervision and boost the efficiency of resources utilization.In this paper,by strengthening the application of performance audit theory to optimize the audit mode of university assets,use the existing research basis to carry out research activities.This paper analyzes the principle of how to construct the asset performance auditing index system in colleges and universities,to carry out the specific index system design and how to apply it,and so on.In the process of building the system,the fuzzy hierarchical comprehensive analysis method was selected,which designed for the unique characteristics of college assets.in the process of building the system selected fuzzy hierarchical comprehensive analysis method for design with the unique characteristics of college assets.In this paper,A vocational college is selected as an example.Through the concrete calculation of its actual data,the conclusion of comprehensive evaluation comes out.The optimization suggestions are according to the evaluation results,taking advantages of the university's own resources to make preparation for sustainable development.Meanwhile,there are several optimization advices to ensure the index system implemented smoothly in university with effective evaluation results from internal and external environment.