The Opinions of the Ministry of Education on Undergraduate Teaching Evaluation in Colleges and Universities (Jiaogao No.9) stipulates a "five-in-one" evaluation system, in which audit evaluation is a model of college evaluation. Audit and evaluation is a government-led institutional evaluation of ordinary undergraduate colleges and universities that have participated in the evaluation of colleges and universities since 2000 and obtained "passing".

Audit evaluation is different from qualification evaluation and level evaluation. The conformity assessment belongs to the certification mode assessment, and it will pass if it reaches the standard. Level evaluation belongs to the mode of selecting the best among the best, which mainly depends on the level of the evaluated object, with the emphasis on selecting the best.

Audit evaluation mainly depends on whether the assessed object has reached its own goal. The state does not formulate a unified evaluation standard, and the conclusions are not graded, forming a realistic audit report. The focus of audit evaluation is to guide schools to establish a self-discipline mechanism, strengthen self-improvement, and improve the level of running schools and the quality of education.

Objects and conditions of audit and evaluation:

The objects of audit and evaluation include two parts of colleges and universities: one is the colleges and universities that participated in the evaluation of undergraduate teaching level in ordinary colleges and universities from 2003 to 2008 and obtained "qualified" and above conclusions; Second, newly-built undergraduate colleges that have passed the undergraduate teaching qualification assessment of ordinary colleges and universities must participate in the audit assessment after five years.

Schools participating in the audit and evaluation should meet two conditions: First, the school-running conditions should meet the qualified standards stipulated in the Basic School-running Conditions Index of Ordinary Colleges and Universities (Trial) (Jiaofa No.2) promulgated by the Ministry of Education.

Second, the average student funding of public undergraduate colleges must meet the corresponding standards stipulated in the Opinions of the Ministry of Finance and the Ministry of Education on Further Improving the Average Student Funding Level of Local Undergraduate Colleges (Caijiao No.567).