Research On Performance Evaluation Of Budget Implementation In Universities In China

The budget management of colleges and universities can reflect the school’s financial management level to a certain extent.Under the situation that the government is turning from heavy capital investment to heavy capital utilization,it is particularly important to use the budget performance evaluation system to evaluate and assess the University budget.In this paper,combining theory with practice,drawing on domestic And foreign research results,I put forward my own views on the construction of university performance budget evaluation system.The construction of university budget performance evaluation system from two levels of college,teaching department,administrative department.I choose the appropriate evaluation index,through the field research to obtain the school financial data,and through the questionnaire survey to get the important degree of the index,using the analytic hierarchy process(AHP)software Yaahp to calculate the weight of the evaluation index.This paper evaluates the comprehensive performance of the budget implementation of A University in 2015,and puts forward some suggestions on how to improve the performance of budget expenditure.