| With rapid expansion of university scale and the multiple influences of social security system reform and other policy factors in administrative institutions’,fund in higher education institutions is relatively tight.A series of problems,such as lag of funds management,lack of consciousness of input and output,lack of resource allocation concept and lack of evaluation of school effectiveness,have become increasingly prominent.From the viewpoint of responsibility accounting,by means of making full use of intrinsic motivation,goal motivation,procedure incentive and so on,to establish a set of scientific,fair and sustainable inner financial running system to fit the university’s internal decentralization management mode and to play the internal performance of university evaluation,which is helpful to fully mobilize the enthusiasm of the staff,to realize a close combination of school funding and benefit,with the final goal of a perfect formation of money right and power in subordinate departments,a sound university-running mechanism of paid use of on-campus resources.All of the above factors actively contribute to realize a unity of running goal in subordinate departments as well as overall university-running quality and benefit,to enhance the comprehensive competitiveness of a university.There are three in-depth aspects from the perspective of performance evaluation procedure,performance evaluation indicator setting and performance evaluation method of calculation in University A’s original performance evaluation scheme,followed by performance evaluation optimized advice for subordinate departments,namely to set responsibility from the viewpoint of accounting perspective in the process of university running,by taking input and output efficiency into consideration,by re-constructing the performance evaluation indicator system,to form an input evaluation indicator focusing on human resources,material resources and financial resources investment,and an output evaluation indicator focusing on personnel training output,scientific research output and social service output.Based on these factors,by means of using the principal component analysis to reduce the quantity of effective evaluation index,finally using data envelopment analysis in university A’s performance evaluation program to optimize the analysis,to study the influence on educational practice of the performance evaluation factors,followed by the perfect financial management system in subordinate departments,to strengthen the business and financial integration,to maintain an appropriate scale of staff,to better build a professional team of teachers,to fully tap the idle resources to improve the efficiency of the use of resources,to enhance the social service ability in subordinate departments,and to actively expand the sources of income to improve the pertinence suggestion in subordinate departments. |
