| At the turn of the new and old centuries,the traditional budget management model has been unable to adapt to the development of the world economy and technology.Many member countries of the Economic Cooperation Development Organization have launched budget management reforms with a focus on performance.Since the reform and opening up,with the development of China’s economic marketization and social diversification,China’s government budget management has also undergone profound changes.As a frontier position for scientific research and higher education,colleges and universities have always been the focus of national and local government financial allocations.Financial funds provide basic material security and a good development environment for the development of talent training,scientific research,social services,cultural inheritance and innovation in universities.However,nowadays,the problems of extensive financial management of universities and inadequate budget performance management systems still exist.The contradiction between the growing demand for educational resources and backward budget performance management in colleges and universities is still outstanding,and the efficiency and effectiveness of fund use need to be further improved.This article summarizes the current status of budget performance research at home and abroad through literature research,and reviews the actual situation of budget performance evaluation in Chinese universities.By analyzing the status quo of budget performance management and budget performance evaluation of colleges and universities in China,the problems existing in the budget performance evaluation of fiscal funds of colleges and universities in China are summarized.The core of strengthening the performance evaluation of financial funds in colleges and universities is to establish a scientific performance evaluation index system.When establishing the performance evaluation index system of college financial funds in this paper,the basic framework of the performance evaluation index system was first constructed using the BSC theory,then the performance evaluation index was determined through the questionnaire survey method,and finally the expert interview method and the order relationship analysis method(G1 method)were used.Determine the index weights at all levels to complete the construction of the performance evaluation index system.When conducting research on the application of budget performance evaluation in colleges and universities,first of all,taking T university as an example,the data of T colleges were substituted into the performance evaluation index system,compared with the data of 25 other universities,the performance management situation of T university was analyzed and the corresponding budget management recommendations were proposed,and then The problems that should be paid attention to in the application of budget performance evaluation,finally put forward corresponding suggestions for the problems existing in the budget performance evaluation at this stage. |
