Research On The Budget Performance Management Of Public Primary And Secondary Schools Based On Scorecard

With the development of society,China's economic system and political system gradually improved,and the public is increasingly concerned about the use of financial funds and government performance management.Budget performance management has been developed and perfected in management practice.China's public primary and secondary school budget performance management is still in the initial stage,there are many problems to be improved.Due to the particularity of the education industry itself and the high proportion of the basic expenditure,the existing financial expenditure performance evaluation system cannot fully meet the needs of primary and secondary budget performance management.Primary and secondary budget performance management lacks a set of specialized,operational and effective budget performance evaluation index system.On the basis of summarizing the previous research and combining with the related management theories such as management,finance and public management,this paper summarizes the current problems in the performance management of primary and secondary schools,and puts forward some rationalization suggestions and countermeasures.By choosing scientific,reasonable and operational performance appraisal method and using the Balanced Scorecard method,Delphi method,and AHP,it revises and improves the existing budget performance evaluation index system,and builds a relatively scientific,reasonable,efficient and suitable budget performance evaluation index system.This paper provides some feasible operational suggestions to promote the budget performance management of the primary and secondary schools and the scientific management of financial funds.