Benefit audit is the center of modem audit, however, the university audit standards in existence mainly aimed at financial audit. Under such a circumstance, it's very necessary to study the benefit audit system of university. Firstly, the paper explains the conception of university benefit audit, and analyses the actuality of university benefit audit. Secondly the paper brings forward the index system of university benefit audit in our country. Finally the paper discusses the problems that must be settled urgently in the fields of university benefit audit engaged by the organization of internal audit.