At present , the chinese audit body positively carries out the experimental site work of the theoretical research and practice of the state - owned assent management and management performance audit theory . but the audit in universities still focuses on the financial revenue and expenditure , and the performance audit only implements at the time of the special fund audit for the infrastructure construction , which has not developed to the performance audit of the university regular funds 目前,我国审计机关正积极开展国有资产经营、管理绩效审计理论研究和实践的试点工作,但高校的审计仍以财务收支审计为主,绩效审计只在审计基建专项资金时实施,对高校经常性经费的绩效审计还没有开展。