Reaearch On The Construction And Application Of Budget Performance Evaluation Index System In Universities

Advanced education rapid development in recent years,universities in our country undertake the functions and missions of talent training,scientific research,social services,cultural heritage and innovation,and international exchanges and cooperation.Their performance is closely related to the development of university management.At present,The continuous expansion of the scale of education and the investment of resources have made universities pay more and more attention to the benefits and effects of running schools,and universities perform budget performance management.For the problems that the budget management of universities has irrational fund structure and low utilization rate,universities begin to pay attention to the budget performance evaluation that reflects the efficiency of capital use,and it is particularly important to construct a set of scientific and rational college budget performance evaluation index system.This article uses the statistical data from the Ministry of Education directly under the Ministry of Education and the official website of the university from 2013 to 2015 as the data source.Based on input-output theory,new public management theory,KPI theory,and principal-agent theory,Using data envelopment analysis,literature analysis,comparative analysis,qualitative and quantitative research,etc.Combining with the input and output of colleges and universities,starting from the input of people's property and the university's functional output,a set of evaluation indicators system for budget performance of colleges and universities is constructed.For the actual situation of university running,this system is applied by using the BCC model and Malmquist index method in DEA to measure the resource allocation efficiency and performance output of 31 "985" universities in China.The conclusion shows that the university's budget performance evaluation index system is practical and feasible.It finds that the talent training performance of the colleges and universities is optimal,while the performance of "science research","social services" and "international exchanges and cooperation" is not ideal.The reason is that the efficiency of technological progress or the decline of technical efficiency,that is,there are deficiencies in the allocation of resources,internal management and technical means of universities,And propose corresponding improvement measures and suggestions.