Analysis Of The Efficacy Of Audit And Its Improvement Strategy

In order to adapt to the changes of internal and external environment,the development mode of higher education in China is changing from the extension development characterized by scale expansion and space expansion to the intensive development centered on quality improvement and structural optimization.In the new stage of development,auditing and evaluation is one of the key measures to improve the quality of higher education.The implementation of auditing and evaluation provides a new perspective for the development of higher education evaluation in China.Previous studies on auditing and evaluation in China mostly focused on the application of specific contents and technical methods,comparative studies or specific case studies of colleges and universities.At present,there are few studies on the function of audit evaluation itself.For our country,how to accurately grasp the connotation of auditing and evaluation function and give full play to its function and achieve ideal results is one of the important issues that our country's higher education evaluation research field and educators and colleges need to face and solve together.On the basis of sorting out,summarizing and analyzing the existing research results,this study first compares the three main evaluation modes in the field of higher education and summarizes the characteristics of audit and evaluation in China,combining with the inherent characteristics of audit mode and the specific situation of audit and evaluation program in China.Secondly,it defines the concept of efficacy and introduces the functional theory.As one of the teaching evaluation modes,auditing and evaluation basically has the basic function of teaching evaluation.Considering the characteristics of auditing mode and the original design idea of auditing and evaluation scheme,this paper holds that the most prominent and main functions of auditing and evaluation are three,namely,identification function,diagnosis function and incentive function.On the basis of defining the basic meaning of each function,this paper makes an effective analysis of each function.Taking the results of self-evaluation report and expert group evaluation report of 10 universities in L Province as samples,this paper uses text analysis method to analyze the specific implementation mode of each function,the effectiveness achieved at present and the problems existing in the implementation process of each function in detail.It is found that in general,the appraisal and diagnosis functions of audit and evaluation play a good role as a whole.The results of audit and evaluation are notgraded and flexible as a whole,but its incentive function has also achieved some results.Although the effectiveness of each function is obvious,there are still some problems in the implementation process.Based on different subjects,this paper analyses the reasons that affect the effectiveness of auditing and evaluation from the aspects of universities,experts and government,and puts forward strategies to improve the effectiveness of auditing and evaluation from the aspects of multi-subjects,including strengthening the subjective consciousness of participating universities,implementing the evaluation and rectification work,improving the evaluation ability of experts and fulfilling the evaluation task,and optimizing the design of the project by the management department.Perfect the whole process management of auditing and evaluation,so as to better play the effectiveness of auditing and evaluation,constantly improve our undergraduate teaching work,and improve the quality of personnel training.