The Research On University Budget Performance Evaluation System

To evaluate the budget management performance of higher schools is of great theoretical and practical significance,which not only complies with the demand of the national macro policy,but is also an important way to to improve the budget management level of higher schools.According to the current situation,the budget management performance evaluation system of colleges and universities in our country is still in the exploration stage and needs further research and to be perfected in many aspects,especially for lack of scientific evaluation system.This paper focuses on the evaluation of the budget performance of universities.First of all,based on the expert questionnaire survey,and by use of Balanced Score Card and Strategy Map,the paper establishes a budget performance index system of universities.And taking the scientific research project as an example,the paper evaluates the budget performance of universities from the aspects of finance,society,internal control and learning and growth dimension.Secondly,using the system analysis method,the author analyzes the weights of each index to determine the weight value and checks the consistency of the weight value in order to determine its rationality and effectiveness.Finally,bying use the data and the outcome of A university to the performace evalution,the paper evaluates the budget performance and puts forward its existing problems and its reasons and offers a solution.The innovation of this paper is that it puts forward the budget performance evaluation index system based on Balanced Scorecard and Strategy Map theory.On the basis of deeply analyzing the performance management of existing scientific research projects,the paper puts forward a new index system of performance evaluation of scientific research projects through expert consultation and interview and determines the weight of each index by use of systematic analysis method.At the same time,by applying the performance evaluation model to the actual unit,for example,A university,on some typical research projects,the paper finds out the existing problems and comes up with countermeasures and suggestions.