The second part, high school's management audit and high school's operational audit . which is the third and forth chapter of this thesis . the high school management audit is divided into five parts : the plan audit, the decision audit, the control audit, the organization audit, the leading audit; the high school operational audit includes budget capital audit, outer budget capital audit, human resource effectiveness audit, the use of fixed assets audit, the use of utility audit and the daily life " s effectiveness audit . it is the most important part of this thesis 第二部分,高校管理審計和高校經(jīng)營效益審計,為第三章和第四章內(nèi)容。高校管理審計分為五大部分的內(nèi)容:計劃機能審計、決策機能審計、控制機能審計、組織機能審計和領(lǐng)導機能審計;高校經(jīng)營效益審計主要從預(yù)算內(nèi)資金審計、預(yù)算外資金、人力資源效益審計、固定資產(chǎn)使用效益審計、物質(zhì)設(shè)備利用效益審計以及日常生活中的經(jīng)濟效益審計幾方面進行論述。是本文論述的重點。