Research On The Problems And Solving Methods Of Performance Audit On Teaching Funds Of Hunan Normal University

Teaching and scientific research are the two basic functions of general institutions of universities and colleges,and teaching activities are the foundation of realizing the career goals.As an assistant department of teaching management,the internal audit department participates in the teaching management activities by evaluating the internal control of teaching management and the use of teaching funds.But the internal audit department in universities and colleges to carry out the related internal audit in teaching management of funds,compliance audit with the financial management of universities and colleges.The current conduct compliance audit has been difficult to meet the requirement of the modernization of university governance ability to the internal audit activity.Based on this,internal audit departments are exploring teaching funds performance audit,from the teaching funds use efficiency,effect,efficiency,evaluation of teaching in three aspects.Based on the systematically review of performance audit in colleges and universities,teaching performance audit of funds,funds management,and on the basis of related research,using the public product theory,principal-agent theory and new public management theory,analyzes the funds performance audit in colleges and universities to carry out the teaching performance audit system to establish and perfect,performance audit personnel team construction,index system of performance audit,performance audit achievements transformation,and so on.This article found there are few problems in Hunan Normal University to carry out teaching funds performance audit,such as internal performance audit system is not sound,internal audit personnel structure is unreasonable,the lack of practical comprehensive index system of performance audit,the audit results conversion efficiency is not high.This article analyzes main reasons of those problems above are as follows,the lack of national related laws and regulations system of internal audit and performance audit;imperfect system of relevant laws and regulations;The understanding of the internal audit function of colleges and universities is still in the examination of the books and the wrong correction;The establishment of performance audit index system in specific areas should be based on familiar with the relevant internal control and business process of the field;As the auxiliary department of teaching management,the internal audit department of colleges and universities has a small power of discourse within the university,which restricts the transformation and utilization of audit results.Aiming at the above problems,this paper puts forward the following improvement measures:based on existing audit regulations,combining with the actual establishment of the school's performance auditing related system standards;Through the introduction of talents and the exchange of talents,we will optimize the age structure and knowledge structure of internal auditors,and explore the establishment of a special auditor system;Based on the advantages of the university in the field of teaching management,we explore the establishment of a scientific and practical evaluation index system for comprehensive teaching funds;To strengthen the application of audit results and to promote the positive change of management concept in our school.These countermeasures have certain reference significance for guiding the better performance audit of teaching funds and further improving the management level of teaching funds.