Research On The Performance Evaluation Of Budget In University Based On Bsc

As the higher education of our country thrives and comes to boom, the issues coming from its financial management bring up lots of concerns to relative specialists and researchers. In these issues, how to establish a scientific, operable budget performance evaluation system is the essential and central issue. By now, the main research stresses on the theory level, on basis of that, combining the theory of BSC and AHP, this study paper will try to discuss how to improve the practicality and operability of budget performance evaluation system.First of all, this paper introduces the basic theory of budget management and budget performance evaluation. This part defines and analyzes the relative concepts and theory foundations of budget management and budget performance evaluation. Simultaneously, on basis of the BSC theory, this paper proposes that higher education budget performance evaluation is a measurement between inputs and outputs on their efficiency and effect. We should structure a comprehensive performance evaluation system.Then, after analyzing the basic procedure of BSC system in the process of higher education budget performance evaluation, this paper try to establish a comprehensive index evaluation system, also apply the AHP to improve and offset the shortcoming in BSC system's design, that is identification of index system weighting, in order to decrease the subjective factors from specialists evaluation. Then try to make the BSC system more objective, eventually accomplish a comprehensive evaluation process.Last, as per the evaluation of performance evaluation on budget implementation of U1 university of the Ministry of Education and other 14 universities, assisted by MATLAB software's calculation, after obtained an ideal verification and verified its utility, this paper propose the improvement measures and proposals.