Research On Budget Performance Evaluation System Of Hunan Mass Media Vocational Technical College

As the same as the enterprise, assessing the level of budget performance is an important link of vocational college budget management.The combination of budget and performance can strengthen the management of vocational Colleges’s funding and resource,and also achieve the optimist allocation of resources.Recently, it exists problems that vocational colleges are lack of effective budgetary performance appraisal system or have an imperfect budget performance appraisal system. Therefore, designing scientific reasonable budget performance appraisal system for the budget of vocational colleges,will make significant sense for increasing their budget performance and efficiency of fund utilization. The paper bases on the Key Performance Indicators and the Balanced Scorecard theory, refer to the existing research results at home and abroad, connect the actual situation and the own characteristic of Hunan Mass Media Vocational Technical College, constructs the budget performance evaluation system. The author selectes the20key budget performance indicators from the four dimensions that are financial, customer (students), internal operations, growth and development, set weight using Delphi Method and Analytical Hierarchy Process, and evaluate the budget performance level of Hunan Mass Media Vocational Technical College by social standards and historical standards,find its budget performance level is lower than the average level of Colleges. And compared to2008, its budget performance level of2009has falled, However, to some extent,the level of budget performance in2010has improved.The last part of the paper, based on the actual budgetary situation of the Hunan Mass Media Vocational Technical College, propose measures and recommendations in order to enhance its level of budget performance...