Study On Performance Budget Management Of "211 Project"

People often regard metaphor as the cradle for the University, sent a large number of outstanding talents for the society, for the whole country’s University has a very important role. Held in October 2003 the third Plenary Session of the 16 th CPC Central Committee, the party clearly proposed the establishment of budget performance evaluation system of the general requirements of.2008 held in Beijing National People’s Congress, Premier Wen Jiabao issued the government work report made public financial investment should not only focus on the fairness but also focus on efficiency; at the same time the report also stressed the need to strengthen the budget performance management system implementation. Premier Wen Jiabao’s government work report to improve the status of performance budget management in the financial work to a great extent. The Ministry of Finance in April 2010 in our budget increase performance budget management, which marks the performance budget management reform in China officially put on the government agenda.2013 Party’s the third Plenary Session of the 18 th CPC Central Committee meeting, the meeting clearly pointed out that the budget performance evaluation mechanism has not been reached, because the performance concept is not popular, so it is difficult to guarantee the effect of performance budget. In view of this, in June 2014, "Chinese financial performance Management Research Institute of Specialized Committee announced the establishment of" performance management committee ".Under such a background, through the research of performance budget evaluation system, "to assess and promote management", with very important theoretical and practical significance.This study takes S University as the research background, based on the "211 Project" special funds for research, experts at home and abroad, on the basis of academic research, using literature analysis, survey research and comparative analysis, and based on the principles of performance budget evaluation system,combined with the characteristics of special funds for colleges and universities, the construction of S University. Special funds, special funds to promote the scientific and normative use. The construction of key subjects in S University of "211 Project" as the starting point for the case study, using the evaluation index system of performance budget analysis, according to the evaluation results put forward improvement measures.The results show that S University "211 Project" project budget performance is generally good, but in terms of budget management still exist some problems, such as: the implementation of strict budget,expenditure is not standardized, performance budget supervision is not in place, budget performance evaluation index system is not good. Based on the above issues, proposed several suggestions to further improve special funds for the projects of performance budgeting management: strict implementation of the budget, on the construction of the whole process supervision mechanism, establish and improve the budget performance evaluation index system.