Abstract: Performance audit will gradually become the core of modern audit and play an important role in internal audit of university.Performance audit in university is to measure resource allocation and examine the comparison relationship between input and output.By analyzing resource allocation,management and utilization in a comprehensive way,it will better assess,monitor,manage and fulfill economic responsibilities.Implementing performance audit will be of great significance in the management and sustainable development of university.

Key words: university, performance audit, internal audit, accelerator