A Case Study On Performance Evaluation Of Financial Special Funds In B University

The financial special funds of colleges and universities usually refer to the funds allocated to the schools by the government financial departments or higher authorities,which have specific purposes and complete specific special work or tasks.With the rapid development of C hina's social economy,the state's investment in higher education continues to increase,and the scale of financial special funds in Colleges and universities is also expanding.According to relevant statistical reports,in 2018,the total investment in education in C hina exceeded 4600 billion yuan,accounting for 4.11% of GDP.At the same time of increasing the scale of financial special funds in Colleges and universities,fund management also faces a series of new challenges,such as backward performance management concepts and evaluation methods,missing management systems,irregular business processes,unclear division of responsibilities,disjointed project budget management and financial management,and performance evaluation results that are not fully applied The prominent benefit results in the low efficiency of the use of special financial funds in Colleges and universities,and the abuse of funds exists to a certain extent and within the scope.Based on this,the CPC Central Committee and the State Council clearly require all levels of departments using special financial funds to speed up the performance evaluation of special financial funds and implement comprehensive performance management.The use and management of special financial funds in Colleges and universities are increasingly strict,and performance management is strengthened.However,from the current research direction,there are few systematic case studies on the management mode and performance evaluation of university financial special funds,and the research results are obviously insufficient.In this context,combined with the actual situation and management characteristics of the financial special funds in Colleges and universities,a more practical performance evaluation system of the special funds is constructed,according to which the implementation path of gradually improving the performance management of the financial special funds in Colleges and universities is proposed,which is of great significance to improve the fund management system and management ability of colleges and universities,and then improve the use efficiency of the financial special funds.Guided by the new public management theory,input-output theory and other project management theories,this paper introduces University B(a National University,in view of business secrets,this paper takes University B as the research object,and uses case study method to systematically analyze the current situation of performance evaluation management of university financial special funds,combining with different management systems Based on the characteristics and management requirements of financial special funds,the performance evaluation index of financial special funds of B university is constructed by classification,and the method of AHP is used comprehensively.The performance evaluation system of financial special funds is explored and constructed with the school itself as the evaluation subject and carried out internally,aiming at improving the management of financial funds and improving the efficiency of fund use.On this basis,according to the actual situation and management characteristics of financial special fund expenditure of B University,from the supervision level,internal management level and project team level of the competent authority to the University,this paper puts forward a series of improvements,such as establishing and improving the supervision and accountability mechanism of financial special fund performance evaluation,building a scientific performance evaluation system,strengthening the application of evaluation results,etc It is suggested that this paper can pro vide some reference for colleges and universities to gradually improve the performance evaluation management of financial special funds.