The Research On Budget Performance Appraisal Of Universities

Budget performance appraisal in universities is not only a positive response to China's macroeconomic policies,but also a driving force for the development of educational undertaking in colleges and universities,which plays a theoretically and practically significant role.However,in view of the current situation,budget performance appraisal in domestic universities just starts still in the early stage of development where there are many problems to be further discussed and solved.Based on related concepts and theoretical knowledge,this thesis initially gives a definition to relevant concepts concerning budget performance appraisal in colleges and universities.Then it has a systematic illustration on the basic theories such as Public Product Theory,New Public Management Theory,Principal-Agent Theory and the Key Performance Indicators Theory.Combined with the above concepts and theories,it analyzes the current situation of university budget performance appraisal at home and abroad,and points out that there are a lot of problems in the budget performance appraisal of colleges in China,such as underestimated budget performance evaluation,imperfect legislative guarantee,scientifically unsuitable performance appraisal strategy as well as poor supervision mechanism in colleges and universities.In addition,on the basis of the components and design principles of the indicator system,a set of KPI-based model for budget performance appraisal system in universities is established with four dimensions of finance,teaching activities,scientific research and development,by using methods such as literature research,expert survey and analytical hierarchy process.In order to verify the scientificity and rationality of this budget performance appraisal model,according to the actual situation in colleges and universities,an empirical study was conducted on the budget performance appraisal in selection of the related data from 32 colleges and universities in 2017 and especially C university during from 2015 to 2017.After the transformation processing of each index values with methods of normalization and dimensionless,with the linear model of budget performance appraisal in colleges and universities,this thesis obtains an appraisal result comprehensively which then are systematically analyzed in the study.Finally,based on argumentation both with theoretical research and empirical research,this thesis draws a scientific and feasible research conclusion for the budget performance appraisal system model in colleges and universities,and comes up with relevant countermeasures and suggestions for the existing problems and shortcomings in this study.