| In recent years,performance-based budgeting has become a popular topic for many scholars,which including the researches related to scope,domain and objects,and the results are fruitful.The public universities in China has entered into a time with rapid development in modernisation of education along with the deepening of countrywide reform.In order to promote the modernization of higher education,ensure sustainable performance enhancement,and the nation has further extending planning at the provincial level.Therefore,reform of the performance-based budgeting is to allow the general public to be able to ―see,measure,and evaluate‖ these initiatives.This paper studied the budgeting,execution,performance evaluation of the municipal universities as a background,in order to discuss the theoretical foundation and initiatives of the mordern financial system reform for our national higher education from the perspective of public affairs development.In order to provide practical analysis and constructive suggestions to facilitate implementation of Beijing’s performance-based budgeting.It mainly used documentations and use cases,studied on the infrastructure development and the expenditures of the recent 3 years of 25 municipal universities.The paper ananlysed the general situation of their budgeting management and the current implementation expenditure and performance evaluation.It showed that issues such as lack of regulation,inappropriate resource allocation,performance target to be improved,inefficient project management,performance evaluation to be strengthened etc.The paper has also proposed detailed recommendations on solving these problems based on relevant theories and models.It also selected two universities as a use case,further proved its practicality and feasibility to improve the budgeting management.In the end it concluded and propose to implement internal control procedures and improve the qualifications of project management team. |
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