The Budget Performance Evaluation Index System Research Of Public Colleges And Universities

It has put forward new requirements to the colleges and universities budget managements since the new “Budge law” and “The central department budget performance management by objectives method” were carried out in 2015.The budget performance evaluation is an important part of the budget management of colleges and universities,but there are still many problems such as budget performance evaluation has not been enough attention,budget evaluation system is imperfect and so on.Therefore,research on how to build a set of reasonable budget performance evaluation index system has practical significance.Firstly,this paper is based on the following theory:the strategic performance management theory,principal-agent theory,incentive theory,and input-output theory.Secondly,the paper analyzes the current problems existing in the budget performance evaluation in colleges and universities.Again,according to the balanced scorecard(BSC)and key performance indicators(KPI),respectively from the aspects of financial,customer,internal operating level,learning and growing level,selecting several key indicators,using the analytic hierarchy process(AHP)to establish the budget performance evaluation index system.Finally,take A University for example,put forward the countermeasures and suggestions combined with the problems existing in the budget performance evaluation in A University.