A Research On Performance Budgeting In University

With the development of our economy, budget management system reform and perfectcontinuously, colleges and universities gradually establish a set of reflect the budgetmanagement pattern which can reflect the development of the university. With thegradually deepening of reform, colleges and universities gradually become relativelyindependent economic subject, the source of the funds are increasingly diversified, itbrought opportunities for the development of university, but also puts forward newrequirements to the budget management of university. The traditional budget managementpattern has not adapted to the current economic situation, but also has many problems, suchas lack of performance, lack of evaluation system and incentive system, etc. Therefore, it isan important issue to build up a new pattern of budget management so as to allocateeducational resources scientifically and effectively, to ensure the university sustainabledevelopment, this is also the main content of this article research.This paper first discusses the research background of performance budgeting inuniversity, analyses and summarizes the research status at home and abroad, and points outthe problems to be further studied in this paper, then it is concluded that the theoreticalsignificance and practical significance. Next, this paper illustrates the universityperformance budgeting theory, including: Public product theory, principal-agent theory,new public management theory and incentive theory. On this basis, it explores severalconcepts of university performance budgeting, defines the connotation of universityperformance budgeting. Then points out the problems existing in the budget managementof university, and made clear the necessity of implementing performance budgeting. Thispaper analyses the present situation of university budget management in our country. Onthe basis of reference related education evaluation index constructs a set of index system ofperformance budgeting in university, and determine the evaluation method. Finally, using acase to demonstrate the key steps of performance budget, and give some advices to improvethe performance of university budge.