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,高校管理审计和高校经营效益审计,为第三章和第四章内容。高校管理审计分为五大部分的内容:计划机能审计、决策机能审计、控制机能审计、组织机能审计和领导机能审计;高校经营效益审计主要从预算内资金审计、预算外资金、人力资源效益审计、固定资产使用效益审计、物质设备利用效益审计以及日常生活中的经济效益审计几方面进行论述。是本文论述的重点。