Research On Project Expenditure Budget Performance Management Of M University

With the establishment of the market economy system in China and the continuous consolidation of its status,fiscal budget in China continue to deepen reforms and shift to budget performance management.On September 1,2018,the Opinions of the Central Committee of the Communist Party of China on the Comprehensive Implementation of Budget Performance Management was issued,marking the official launch of the horn of the comprehensive reform of budget performance management.As a basic unit of government budget,colleges and universities should also proactively change to budget performance management under the background of fiscal budget reform.But at present,local colleges and universities in Chongqing have not yet established a perfect budget performance management mechanism,and budget performance management reform is still in its infancy.Therefore,it is necessary to study the budget performance management of colleges and universities.In addition,reforms generally follow the principle of going from shallow to deep and from point to surface.Project expenditures account for a relatively high proportion of college budget expenditures,and are crucial to the achievement of college career development goals.At the same time,project expenditure performance targets are clear,and fund management is earmarked.It is a more appropriate choice to use it as a pioneer of reform.This article takes M university project expenditure budget performance management as the research object,and comprehensively adopts literature research,case analysis and actual interviews to discuss.This article deeply understands the current situation of budget performance management of M university project expenditures,and finds that it has formulated some systems on budget performance management.However,due to the influence of multiple factors,most forms of budget performance management are more important than substance.It is embodied as follows:the project performance goals are mostly qualitative and rough language.Secondly,performance monitoring focuses on checking the execution progress of the budget and the legality and compliance of budget funds,and pays less attention to the achievement of performance targets.Thirdly,the performance evaluation of project expenditure is mainly entrusted to accounting firms,and the degree of dependence on third parties is too high.Finally,M university only feeds back the performance evaluation results to the secondary budget units,and has not yet implemented a strict performance evaluation result application mechanism.Therefore,this article focuses on the four major links of the budget performance management process,including: performance target management and performance evaluation,performance operation monitoring,performance evaluation and feedback and application of evaluation results,to design a relatively feasible and specific project budget performance management system.In addition,from the aspects of hard condition construction and soft cultural constraints,this article puts forward relevant suggestions on ensuring the effective implementation of M university project budget performance management,and strives to promote the reform process of M university budget performance management.