A Study On Strategy-oriented Project Performance Budgeting Of University A

At present,the state’s investment in higher education is increasing,the funding channels and income of universities are diversified and raised.In order to optimize resource allocation and improve the efficiency of capital use,it is particularly important for universities to implement performance budgeting.The current stage of social-economic development in China determines that the strategic of universities are constantly changing and adjusting.The conditions for the implement of performance budgeting throughout the school are not mature while the trend is inevitable.If the overall performance reform is carried out directly in colleges,due to the lack of relevant management experience and the reform involving various departments,the phenomenon of mutual deniability will occur.It is easy to lead to the inefficiency of management,so we should take the project performance budget as the sally port at present to gain experience.On the other hand,The performance budget of university project,which closely related to the strategic objectives of university,is a budgetary model which is opposite to the basic expenditure budget of university.It is a budgetary management activity for all the budgeted projects in the university according to the characteristics of the project and the current year’s plan.Under the guidance of its development strategy,university should formulate a universal and unified project performance budget management model for various types of projects,so as to achieve the optimal allocation of resources,realizing the planning and supervision functions of project performance budget and the landing of strategic objectives.Therefore,in order to construct a strategic-oriented project performance budget management model,university should focus on the strategic in the whole process with a strategic performance appraisal system,which from the establishment of project objectives to the evaluation and feedback of project performance budget.Different projects of university has the same parts of the performance budget.At present,the overall project performance budget of university A is not achieve the desired goal because of the lack of strategic orientation in project performance budget.Therefore,this paper takes the strategy as the guidance to put forward the optimization and improvement plan for each link of the project performance budget of university A.The purpose of optimization is to help University A improve the level of its current project performance budget management.Through the optimization,University A would lay a foundation for the implementation of school-wide performance budget in the next step.