Research On Performance Audit Index System Of Higher Education Institutions Based On Hierarchical Analysis Method

As the state pays more attention to university education,the financial investment in universities has been increasing year by year.Consequently,universities have more resources to dispose of,and their freedom to allocate resources has also increased.However,despite these improvements,issues such as shortage of general funds,unreasonable allocation of resources,and low efficiency of fund use still plague university management.Financial and compliance audits can no longer meet the needs of university management.This is where performance auditing comes in.Performance auditing focuses on the economy,effectiveness,and efficiency of target activities,which can reflect the allocation and use of resources comprehensively and objectively.Performance auditing has both policy and practical significance and meets the current needs of audit supervision.However,compared to western countries,China’s research and application of performance auditing started late,and performance auditing in colleges and universities is no exception.There are gaps in empirical evidence,difficulties in practice,and a lack of norms and standards to guide performance auditing.This paper presents the current situation of performance auditing in China’s universities.It summarizes that performance auditing has the characteristics of ambiguity,continuity,and flexibility.The paper proposes that the necessity of implementing performance auditing in China’s universities lies in promoting economic efficiency,helping to allocate resources,and realizing comprehensive budgets.It argues that at present,performance auditing in China’s universities lacks laws and regulations,performance auditing indicators,and professional auditors.To address these gaps,the paper establishes a model of performance audit index system in colleges and universities based on the "3E" theory in performance auditing.The model has a general objective of performance auditing in colleges and universities,and the primary indicators of economy,effectiveness,and efficiency.Hierarchical analysis is used to derive the weight of each level of indicators.Finally,the paper validates the performance audit index system established through a case study.It collects and analyzes the corresponding indexes of University X for 2022 to apply the performance audit index system.The paper introduces the actual situation and compares it with the application results to verify the applicability and feasibility of the index system.It also summarizes the limitations and problems encountered in empirical evidence and looks forward to possible research methods and improvement directions to promote the development of performance auditing in universities.