A Case Study On The Performance Audit Of Special Funds For The Development Of Local Colleges And Universities Supported By The Central Government

Education is an important work related to the country and people’s livelihood.With the improvement of the degree of informatization,the use of special funds in Colleges and universities has become more and more transparent,and the people’s attention to the use and benefits of special funds in Colleges and universities has gradually increased.Strengthening the performance audit of special funds for education is an inevitable requirement for people to supervise the exercise of responsibilities by government departments.With the development of education,special funds for education are in the process of use and management,The intensity of the supervision and management of the central government and colleges to support the development of local colleges and universities is increasing,and the construction of relevant performance evaluation index system is also very urgent.Therefore,it is the general trend for audit institutions to carry out this kind of performance audit.In addition,in order to solve the difficulties of local colleges and universities in improving school running conditions and expanding high-quality educational resources,China established a construction project of special funds from the central government to support the development of local colleges and universities in April2010.The project is first based on the special funds issued by the central government,and then aims to establish a joint mechanism with the simultaneous investment of central and local finance,Therefore,through the local Ministry of Finance and then according to the local actual situation,the local special funds of colleges and universities are issued simultaneously,so that local colleges and universities can get double protection in investment and future development.After combing most of the published relevant literature at home and abroad,this paper concludes that the research on this kind of special fund performance audit in China started late,and the number of relevant literature and practice is small.It is found that under the guidance of the 13 th five year plan,China has increased its efforts to promote the reform of the educational system and pay attention to the performance evaluation and assessment in education,so that the number of research on the performance audit of special funds for the development of colleges and universities has increased compared with the past,but there are still some deficiencies in the research content.This paper holds that domestic scholars can refer to foreign mature performance evaluation theories for the research on the special funds for the development of colleges and universities,but in addition,there are differences in the teaching environment,purpose and methods of various countries,so the construction of China’s performance audit evaluation index system needs to be deeply considered according to China’s basic national conditions and combined with the actual situation of the development of domestic colleges and universities.According to the research framework of this paper,this paper first introduces the research background,basic concepts and theoretical basis,and then constructs the performance audit framework of this paper from the internal performance of economy,efficiency and effectiveness,as well as the external performance of environment and fairness based on the 5E goal,On the basis of this framework,this paper makes a case analysis on the performance audit of the special funds for the development of local colleges and universities supported by the central government in a city.Finally,according to the problems and reasons existing in the audit work,this paper puts forward policy suggestions for the performance audit of the special funds for the development of local colleges and universities supported by the central government.The main innovation of this paper is that this paper carries out performance audit on the special funds supporting the development of local colleges and universities from project to fund and then to policy implementation.Based on the 5E goal,this paper constructs the performance audit framework from the internal performance of economy,efficiency and effectiveness,as well as the external performance of environment and fairness.On the basis of this framework,this paper makes case analysis and puts forward relevant countermeasures and suggestions,It provides practical reference for the performance audit of education special funds.