The Study On Budgetary Outlay's Performance Appraisal For Institution Of Higher Education

The paper discussed the basic theory of performance budgeting in detail, expounded the performance evaluation theory of budget expenditure and the connotation of the evaluation indexes, and drawn the former simple assessment of the application of fiscal funds to evaluation the application of all college funds, exploring a preliminary performance evaluation index system which agrees with the college budge expenditures. The paper took the college affiliated to a ministry for example to verify the evaluation index system and the effectiveness of the evaluation method. Using the evaluation results it feedbacked and instructed the preparation and execution of college budget, in order to make the college budgeting more scientific, and improve the validity feasibility and of the efficiency of college funds. The promoting of evaluation index system, has a certain role in improving the overall effect of our country college funds and also adapt to the reform of gradually deepening departmental budgets in our country, strengthening work requirements to the performance evaluation of budget expenditures.