Research on the performance auditing of Data-type “Double High-level Plan” Project in the Big Data Environment

In order to promote the higher vocational education to serve the national strategy, and thus create a number of high-level vocational schools and core specialties (clusters), Chinese government launched the first round of “Double High-level Plan” project in 2019. As the construction of the first round of “Double High-level Plan” project enters the final acceptance stage, the implementation of “Double High-level Plan” project performance auditing is a key part of passing the “Double High-level Plan” project acceptance. Based on the “5E” theory, this study takes “Double High-level Plan” project as the studying object, discussing the connotation, the content, the construction of performance evaluation indicators system framework, the methodologies of performance auditing, etc., with a view to providing some theoretical and practical guidance for the implementation of the “Double High-level Plan” project performance auditing.According to the education department and the financial department jointly issued the “high level of higher vocational schools and professional construction plan performance management method”, schools should take the initiative to accept education, supervision, disciplinary inspection, financial departments of supervision and inspection, in strict accordance with the law to accept the supervision of the external audit department, after found the problem in time, and full implementation. This plan shows the importance the country attaches to the performance of the “Double High-level Plan” project units, and how to do the relevant work well is an important problem facing the school at present. In the context of the era of big data, the use of big data technology to build the performance auditing mode of data-type “Double High-level Plan” projects should start from the following aspects.