Research On Internal Performance Audit Of University Financial Special Funds

In recent years,the performance audit of special financial funds in Colleges and universities has become one of the audit issues that our government pays great attention to.With the continuous optimization of the management system of educational funds and the allocation of various resources in society,local colleges and universities have become the focus of support from the central and local governments.Colleges and universities are subordinate to administrative institutions,and their capital management,operation and benefit output often reflect the level of teaching and research,personnel management and administrative organizational ability from the side.How to strengthen the effectiveness,efficiency and economy of the special financial funds in Colleges and universities,and how to improve the rational allocation of educational resources in Colleges and universities is the most important task in the performance audit of the special financial funds in Colleges and universities.The performance audit of financial special funds in Colleges and universities is to supervise the rational use of the funds within the project cycle from the perspective of auditing,and optimize the various links in the process of project input and output through scientific performance auditing methods.Based on this,the purpose of this study is to analyze the current situation of performance audit of financial special funds in Colleges and universities,and explore a scientific performance audit method reflecting the financial special funds of colleges and universities from project input to final output.Firstly,it introduces the research background of the article and analyses its significance.Secondly,it clarifies the theoretical concepts of financial special funds and project performance internal audit,and enriches the theoretical basis for follow-up case studies from the principal-agent theory,performance evaluation theory and new public management theory.Then through in-depth investigation of the case study objects,this paper makes a detailed analysis of the current situation of the performance audit of financial special funds in case colleges from four aspects: institutional background,fund utilization,internal audit self-evaluation and internal audit evaluate situation.It is concluded that the performance audit of financial special funds in Colleges and universities is still a work field lacking theoretical guidance,and the way to improve the content of performance audit and to determine a scientific system is to improve the content of performance audit.Law is of great significance.Thirdly,aiming at the existing problems,the performance audit evaluation indicators are determined through four evaluation dimensions of CIPP model(background evaluation,input evaluation,process evaluation and output evaluation).The hierarchical analysis method is used to stratify and empower the indicators of performance audit objectives.Finally,in the audit process,the qualitative and quantitative methods are used to conduct comprehensive verification,and the final audit results are obtained.Through in-depth analysis of the evaluation results,suggestions for improvement of inefficient projects are put forward.This paper provides a clear idea for the current performance audit of special financial funds in local colleges and universities,optimizes the specific workflow,and gives substantive opinions and suggestions on the standardization and effectiveness of the follow-up fund use.