Resesrch On Performance Audit Evaluation Of A University’s Special Fund

With the development of education and the state’s emphasis on higher education,financial support for education continues to increase,and the proportion of higher education expenditure in China’s total financial expenditure increases year by year.The performance audit evaluation of the special funds in colleges and universities is an important means to ensure the rational use of the special funds and optimize the structure of the use of the special funds,so as to ensure the realization of the educational goals in colleges and universities.Although the state constantly emphasizes the performance audit evaluation for special funds of colleges and universities,there are still some colleges and universities pay more attention to the authenticity and rationality of financial data and accounting treatment for special funds,but ignore the economy,benefit and efficiency of projects.Firstly,the research status and related concepts of performance audit of special funds in colleges and universities are summarized.Secondly,based on the balanced scorecard and the key index method,the evaluation index system of the performance audit of special funds in colleges and universities is constructed.Again to A university X project as an example,and based on the analytic hierarchy process(ahp),from A financial system construction and project completion,funds to carry out the situation,the actual spending as well as the financial dimension,efficiency dimension,efficiency dimension,learning and growth dimension of these aspects are analyzed,using the efficacy coefficient method comprehensive analysis of the project;Finally,in view of advance,make supervision does not reach the designated position,the lack of perfect index system of performance audit,subsequent follow-up correction does not reach the designated position and the audit team structure of a single problem,put forward to build the perfect special funds performance audit evaluation index system of colleges and universities,improve auditors’ comprehensive quality,by setting the relevant follow-up rectification system,improve the effect of performance audit evaluation as well as build beforehand prior audit,the audit and the combination of post audit audit mode,to promote the rational allocation of special funds in colleges and universities.