| The result of performance evaluation of project expenditure in colleges and universities is a direct response to the implementation effect of university project budget funds,colleges and universities should actively explore the way of high-quality development and innovation in performance evaluation of project expenditure.At present,the management method of performance evaluation of project expenditure in colleges and universities is gradually improved,However,it also has some problems such as unreasonable performance target of project expenditure,inadequate performance monitoring,untruthful performance self-evaluation and in-depth performance evaluation.This paper studies the performance evaluation of project expenditure in colleges and universities,trying to study the concept,importance,process,current situation evaluation,system construction,empirical research and improving countermeasures of the performance evaluation of project expenditure in colleges and universities,taking the universities of Yunnan Province as an example,the paper makes the research conclusion have pertinence,so as to provide reference for the performance evaluation of the universities’ project expenditure and the improvement of the performance level of the universities’ project expenditure in Yunnan Province.From optimizing the performance system,strengthening the performance supervision,and improving the performance quality,grasping the performance direction of project expenditure in colleges and universities,four aspects of improving the performance methods of project expenditure in colleges and universities put forward the promotion countermeasures of promoting the performance evaluation of university project expenditure,making every university project expenditure give full play to its value,improving the allocation efficiency and use efficiency of university project expenditure resources,to improve the management level and the quality of running a university,to promote more scientific,rational and refined university project expenditure;to improve the performance management system of university project expenditure,it improves the performance evaluation level of university project expenditure and promotes the efficiency of government financial allocation. |