Study On Performance Management Of Special Funds Budget In Colleges

With the deepening of China’s fiscal budget reform,it is an inevitable choice to emphasize performance in fiscal expenditure.In 2011,the ministry of finance in the guidelines on promoting budget performance management to gradually establish a clear put forward in the "monitoring budget target,budget execution,budget to complete the evaluation,the evaluation results feedback,feedback results have applications," the whole process of budget performance management.This marks the budget performance management idea is formally established.The new budget law of the People’s Republic of China which was officially implemented on January 1,2015 stressed the importance of performance in budget management and incorporated performance management in the budget revenue and expenditure of public finance in a legal form for the first time.The report of the 19 th national congress of the communist party of China(CPC)pointed out that a comprehensive,standardized,transparent,scientific and powerful budget system should be established to implement performance management comprehensively.The CPC central committee and the State Council issued and implemented the "opinions of the CPC central committee and the state council on the full implementation of budget performance management" on September 1,2018.The opinions put forward the need to accelerate the establishment of a comprehensive,whole-process and all-inclusive budget performance management system.As a grassroots budget unit,the budget of colleges and universities is an important part of the public financial budget.As a result,the implementation of budget performance management of fiscal expenditure will inevitably have an impact on it.At present,various colleges and universities have developed their own budget performance management measures according to the needs of the situation and their own development.However,as a new thing,there are shortcomings and deficiencies in its concept,management method,manpower and equipment investment and evaluation standard system.Special fund of colleges and universities is an important guarantee for the normal teaching activities and talent training of colleges and universities.As an important part of the budget management of colleges and universities,the budget management of the special fund plays a very important role in the survival and long-term development of colleges and universities.Therefore,it is necessary for colleges anduniversities to optimize the budget expenditure structure and improve the use efficiency of budget funds.This paper attempts to start from a specific case,namely the special project of vocational education quality improvement plan of Z college,to analyze the problems existing in the budget performance management of this special fund and put forward specific Suggestions,providing certain practical value and reference significance for the budget performance management of special fund of colleges and universities.First through the literature research and case analysis method to Z college vocational education quality improvement plan of the special budget performance management present situation analysis,find out the problems of special funds in the implementation of the budget performance management,including not reasonable performance goal setting,the project construction lag,the lack of budget implementation,powerless control,unsound budget performance evaluation mechanism,the of inadequate result feedback and application etc through the literature research and case analysis to Z college’s vocational education quality improvement plan of the special budget performance management present situation.And to fix these problems,put forward some countermeasures to improve special funds budget performance management in colleges and universities: firstly,we’ll perfect the existing performance target system;secondly,it is necessary to strengthen project management;thirdly,it’s about to strengthen the budget performance monitoring operation;fourthly,we must improve the budget performance evaluation content and evaluation mechanism;lastly,it’s time to take measures to improve the mechanism of feedback and application results of the performance evaluation.