From the developmental background and the need of auditing practice,we find it is urgent to set up the performance auditing & evaluation system for public environmental invest project.

With the deepening of our countrys education system reform and the development of internal auditing,the importance of performance auditing carried out in colleges and universities has been generally recognized and performance auditing will become the major task in colleges internal auditing work.

The paper first explores the "Strategic Gap" in the actual theory and practice of the performance auditing,and then advances a new concept "Strategic Performance Auditing" on the basis of strategic management and control theory.

Discussion on classification and choosing audit measure of engineering benefit audit matters;

To well deal with benefit audit will be helpful to the internal audit to give full play in the railway asset operation and management.

It is worth studying the benefit audit because of the large number of construction projects and the big amount of special funds of agricultural science and technology.

In order to achieve the healthy improvement of universities and the internal auditing transformation,it is urgent to carry out the positive exploration and the virtual practice of audit of benefit.

The best ways are as follows: establishing and improving the standards related to the audit of benefit;choosing the best theme of the audit;building the monitor mechanism to coordinate the government aud.

At present,we should build a multi-level model of efficiency audit,multi-level positioning efficiency audit items,evaluation criteria,audit systems.

Priority should be given to efficiency audit to vitalize old industrial bases.

In the 2003-2007 Auditing Development Plan, the National Audit Office puts forward“Attaching equal importance to the truthfulness and legality, as well as the efficiency in auditing financial revenues and expenses, and gradually increasing the percentage of the efficiency audit year by year, in a bid to make it take up half of the whole auditing force.

To improve the quality of that work,we need to correctly understand the theoretical basis of performance audit,and establish the standards related to the audit of benefit,and choose the best theme of the audit and explore practical system of evaluation criteria.

According to the requirements of the National Audit Office of the People s Republic of China,in the recent years,all levels of audit institutions have been actively studying performance audit.