| The "Budget Law of the People’s Republic of China" and the "Administrative Measures on the Performance Evaluation of Fiscal Expenditure" clearly stipulate that the management of fiscal expenditures shall be strengthened,the responsibility for expenditures shall be strengthened,and a scientific and reasonable financial expenditure performance evaluation system shall be established to improve the efficiency of the use of fiscal funds.The "National Long-term Education Reform and Development Plan Outline(2010)" requires that universities should conduct performance evaluations and introduce dynamic competition mechanisms.Under the background of the new normal of China’s economic development,colleges and universities to carry out financial performance evaluation is a concrete manifestation of the implementation of performance management ideas in colleges and universities,is an inevitable choice to follow the trend of modem universities.This study takes 64 colleges and universities under the Ministry of Education as samples,and uses the"Interim Measures for Fiscal Expenditure Management" as a guide to construct a university’s financial performance evaluation system from three aspects of "3E":economy,efficiency,and effectiveness.Analyse the status quo of financial performance evaluation in colleges and universities.Next,based on the results of the research on the influencing factors of financial performance of companies and non-profit organizations,from the perspective of management characteristics,tentatively align the size of school leaders,school leaders and party committee leaders,and the highest executive leadership.Academic faculty,the proportion of university leaders with overseas background personnel,and whether the school administrative leaders have financial backgrounds are used as explanatory variables to explore their impact on financial performance of colleges and universities.Finally,the research concludes that the level of financial performance of subordinate colleges and universities shows obvious regional characteristics and the gap between universities in the same region is larger;the level of financial performance in colleges and universities varies greatly,and there is room for improvement;the financial performance of colleges and universities is high.The reasons are not the same,but the reasons for the low level of financial performance are consistent;the size of the school leadership,the academic reputation of the highest executive,the proportion of school leaders with overseas background personnel,and whether the school administrative leader has a financial background of personnel and finances There is a positive correlation between performance;the degree of party and government leadership overlap has no significant effect on financial performance. |
