The Budget Performance Evaluation Indicator System Research Of H University Based On Balanced Scorecard

"about the views of the full implementation of the budget performance management" issued by the State Council of Central Committee of the Communist Party of China in 2018,the new "government accounting standards" implemented since January 1st 2019 and "the administrative institution cost accounting basic guidelines(draft)" published in 2019,and a series of other regulatory papers,repeatedly emphasizes that the inefficiency of financial resources configuration and use needs to be solved urgently.Specifically for colleges and universities,these policies are conducive to the "comprehensive,whole-process and all-covering" implementation of performance management,improving the efficiency of budget management,and reducing the lack of cost accounting and benefit concept in the implementation of budget management in some universities.Therefore,under the new policy background and economic environment,it is urgent to evaluate the budget management of universities and study the budget performance evaluation indicator system.In this paper,the theoretical basis of budget performance evaluation in universities,through consulting about the work of budget performance evaluation in China and abroad,and combining the current problems in university budget performance management,especially in H University as an example,analyzed in the three years 2016-2018 budget,budget management,the budget of the current situation and existing problems of performance evaluation.After discovering the problem,and under the premise of understanding the indicators and system of domestic and foreign evaluation,a set of indicators and system suitable for the budget performance evaluation of H University is established,the evaluation methods and standards of the system are established.The system through the way of the balanced scorecard,to determine the four dimensions as the school budget rule layer,and through the related literature and combined with the actual situation of H University 28 concrete indicators as the index of preliminary confirmation.By means of questionnaire and combining with the method of critical performance,16 specific indicators are selected to construct the budget performance evaluation system of H University.Then,the analytic hierarchy process is used to assign the weight of each indicator,and the consistency test is carried out.In the actual application process of the school,each index is scored and compared,so as to analyze the problems in the budget management process of the university.This paper focuses on the construction andapplication of the budget performance evaluation indicator system of H University.Finally,through the problems found in budget performance evaluation,the solution and optimization measures of the budget performance management are proposed,so as to evaluate the budget performance of the university correctly.Through the research of this paper,the following conclusions are drawn:(1)according to the balanced Scorecard,the budget performance evaluation indicator system of H University is constructed based on financial dimension,customer dimension,internal operation dimension and learning and growth dimension.(2)combined with the new policy of budget performance management,the indexes suitable for the budget performance evaluation of the university are selected more scientifically,and it is expected that the system can provide a guarantee for H University in the process of integrating learning resources.to be able to complete the university's budget evaluation with excellent quality.