The Research Of Budget Performance Evaluation System In Universities

Budget performance evaluation in colleges and universities,is not only meet the needs of the national macro policy,is also important measures to enhance the level of budget management of colleges and universities,has important theoretical and practical significance. But from the perspective of the present situation of university budget performance evaluation is still in the exploratory stage in our country,there are still many problems that need further study.This paper based on the performance evaluation system of university budget management at home and abroad present situation research, analysis of the problems existing in the domestic university budget system evaluation and insufficient,determine the research purpose and research significance. Secondly,this paper introduces the related concepts and basic theory of university budget performance evaluation, the introduction of the balanced scorecard theory and the theory of key performance indicators,and based on the theory of building the university budget performance evaluation system. Again,by combining the specific situation of the universities in CS and its own characteristics,from financial, customers(students), internal operations, growth and development of the four dimensions chosen 20 key budget performance indicators,using expert scoring method and analytic hierarchy process(ahp) to set the weights,and with reference to the social and historical standards from the horizontal and vertical two aspects to evaluate the budget performance level of the universities in CS,and then sums up the related issues of performance evaluation of budget management. Finally,in view of the problems existing in the performance evaluation of CS college budget,from the attention of the increase of budget performance, set up correct concept of performance, to establish scientific and reasonable performance assessment and evaluation system,strengthen the budget of financial budget performance attaches great importance to the aspects of countermeasures and Suggestions are put forward.