The Research On Creating An Index System Of Special Fund Budget Performance Of Colleges And Universities In Hebei

With the enlargement of enrollment, funding sources are rich in resources and special funds are creasing.With the reform of public finance, universities and colleges should regulate the budget behaviors and pay attention to the guidance and supervision of the performance in the budget. However, most universities and colleges are lack of appropriate budget performance evaluation index system or the system is not perfect. It is not conductive to accurately evaluate the effectiveness of using funds and intensified the contradiction between the number of special fund management in Colleges and universities and the growth of capital.Therefore, taking the special fund of high-level university and the construction of key disciplines as an example, this paper researched the problems in the process of special fund budget performance management in universities and colleges, then I will build a targeted performance evaluation index system by analytic hierarchy program(AHP) to solve the problems,to optimize operating special fund and to improve capital usage benefit.First of all, this paper expounds the background and significance of the research and introduces budget performance related theory at home and abord. And then introduces the relevant theory of special fund budget performance evaluation in universities and colleges in order to make preparation for the following discussion.Secondly, taking the special fund of high-level university and the construction of key disciplines as an example, I will analysis the budget performance management on the high-level university and the construction of key discipline in Hebei province by collecting data.I will also analysis the existing evaluation index system and find out existing shortage.And on the basis of this to think about how to build a performance evaluation index system.Thirdly, this paper try to build a performance evaluation index system by analytic hierarchy program(AHP). On the basis of the index system, 10 questionnaires of special fund budget performance(using high-level university and the construction of key disciplines as an example) were sent out to ten key universities of Hebei Province toobtain the index weight of evaluating indexes.Finally, the new performance evaluation index system will be applied to the specific College of a university to evaluate the usage of the high-level university and the construction of key discipline fund hence proposing the corresponding solution for improvement.