Evaluation Research On Budget Management Performance In Universities,Illustrated By The Case Of A University In F Province

With the continuous improvement of the country's market economy system,universities as the market export talent,it's performance has gradually attracted people's attention.Nowadays,higher education system reform has been deepening constantly.The mode of higher education in our country is from the direct management to the macro management of the government,school for the society to run their own school.The scale of universities is expanding in the process,capital has also increased rapidly,but at the same time,irrational resources allocation,low use of f'unds,management is imperfect,and other issues have gradually highlighted.To solve these problems and better guide the healthy development of universities,we must pay attention to performance,establish and improve the evaluation system of university budget management performance.In recent years our country's higher education management system reform gradually,it provides a basis for the establishment of a comprehensive budget management performance evaluation system.To evaluate the performance of university budget,it is necessary to adopt a sound and progressive performance evaluation model.To evaluate the performance of budget management in universities,we can not only understand the current situation and progress of related theories,but also provide guidance and suggestions for universities to implement effective performance management,improve the quality of education and healthy development.It has positive significance to improve the comprehensive strength of the school.This paper first analyzes the cornotation of budget management,from the definition of the budget,the principles of preparation,general procedures.,methods and other aspects,then analyzes the role of budget management in universities.It is pointed out that the budget management is helpful to improve the level of financial management in universities,to change the way of capital allocation.,to establish a reasonable rmechanism of rewards and punishments,and to control the financial risk.Besides,this paper also puts forward the current situation and deficiency of the university budget management,such as the weak sense of budget management,the arbitrariness of budget execution,the imperfect budget management system and incentive mechanism,etc.Thirdly,this paper introduces the evaluation method of budget performance,the main method is Balanced Scorecard and Key Performance Indicator.By setting the evaluation index of university performance,establishing the performance evaluation system of university budget management,which makes the performance evaluation of university budget management is feasible.Finally,taking a university in F Province as an example,then using the established evaluation system of budget management performance to evaluate the performance of this school,understand its advantages and shortcomings,and put forward some suggestions and countermeasures to the management.