This paper analyzes on the relationship between the benefit audit and the financial revenue and expenditure audit,expounds the contents and focal points of the benefit audit of the administrative institutions,and puts forward some methods and paths for carrying effectively out the benefit audit of the administrative institutions.

The departments in universities and colleges are set up generally on the basis of disciplinary nature,in- tegrating teaching,scientific research,disciplinary construction and student work together,and strengthening their in- ternl financial audit is the new requirement for financial management in universities and colleges in the new period.

According to the problems of financial audit and assets valuation as we pointed out previously,this paper puts forward some proposals to improve the quality technically and managerially.

Qin han era is an important stage in which the traditional financial audit has made great progress.

At present,existing state-owned enterprise finance audit system has not been fully adapted to socialism market economy system,and also many problems have occurred in terms of asset management or financing checkup.

Then, it points out budget workout is the key for financial expenditure management, and budget execution is the link in restriction, and final accounts is comprehensive summing-up.