Research On Performance Evaluation System Of Comprehensive Budget Management In Universities

In the 14th Five-Year Plan period,General Secretary Xi Jinping stressed the importance of unremitting efforts to achieve high-quality development.This is a planning based on the current situation,but also with a view to the long-term future.As an important part of society,the development of colleges and universities in recent years has been highly valued by the state and the society,and the investment in colleges and universities has been increasing year by year.How to get high quality results from these inputs is a challenge to the comprehensive budget management of colleges and universities.As a method,the performance evaluation of comprehensive budget management in colleges and universities can reflect the best effect of budget management in colleges and universities to the greatest extent.Do this method as the content of financial management,the target is implemented as a direction,with performance monitoring as a basic premise,using the performance evaluation as the basic means,in order to through the perfect budget management process,optimize the distribution of the elements of the basic methods,improve budget effect,thus achieve scientific allocation of resources in colleges and universities,the purpose of increasing the efficiency of funds,Finally,we will do a good job in the comprehensive budget performance evaluation of colleges and universities and cultivate more qualified and excellent talents for the motherland.This article at home and abroad related colleges budget management and performance evaluation of budget management research,understand the research on performance evaluation of some relevant theories,and then according to the specific condition of colleges and universities,from the perspective of university budget management process,from budgeting monitoring and budget,budget execution,budget effect of four aspects to construct the performance evaluation system of comprehensive budget management of colleges and universities.In addition,it is carried out from four aspects,combining the specific content of each aspect and the actual situation of the university,dividing the indicators into 4 first-level indicators,14 second-level indicators,and 40 third-level indicators to establish a comprehensive budget management performance evaluation system for universities.Invite relevant experts to score 9 degrees,combine the opinions of experts,and use analytic hierarchy process and data analysis software to assign weights to various indicators,and finally build a complete set of comprehensive university budget management performance evaluation index system.Finally,taking Inner Mongolia T University as the case analysis object,using the constructed comprehensive budget management performance evaluation index system for universities and combining with the fuzzy comprehensive evaluation method,the indicators of Inner Mongolia T University in2019 are evaluated.Finally,the evaluation results are obtained,and some deficiencies found in the budget management performance evaluation process of Inner Mongolia T University are analyzed,and optimization suggestions are put forward to promote the high quality and sustainable development of Inner Mongolia T University.