Research On Budget Performance Evaluation System In Xinjiang Agricultural University

In recent years,China has accelerated the reform of fiscal and tax system in the public domain,and the direction of fiscal and tax reform is more and more focused on budget performance management.In 2018,the CPC Central Committee and the State Council officially promulgated the opinions on the comprehensive implementation of budget performance management,marking that budget performance management has risen to an unprecedented level.Colleges and universities are an important part of the public sector in China.Similar to the management system of other public sectors,the allocation of education funds in Colleges and universities in China is unreasonable and inefficient.With the aid of budget performance evaluation system,regular performance evaluation of university budget conforms to the trend and requirements of comprehensive budget performance management.First of all,based on the research results of domestic and foreign universities' budget performance evaluation in recent years,this paper takes Xinjiang Agricultural University as the case study object.On the basis of following the establishment principle of evaluation index system,taking financial performance as the basis,development potential performance as the driving force,teaching performance and scientific research performance as the process and means to achieve the goal,a budget performance evaluation index system is constructed.On the basis of following the establishment principle of evaluation index system,taking financial performance as the basis,development potential performance as the driving force,teaching performance and scientific research performance as the process and means to achieve the goal,the budget performance evaluation index system is constructed,and the comprehensive evaluation of budget performance is carried out by using AHP and fuzzy comprehensive evaluation method,and the evaluation results are obtained.On the whole,the budget performance evaluation results of Xinjiang Agricultural University are generally good,the financial performance evaluation results are excellent,the scientific research performance and development potential performance evaluation results are good,and the teaching performance is qualified.At present,the financial department of Xinjiang Agricultural University still has many deficiencies in the implementation of budget performance evaluation,mainly reflected in the following aspects:weak management awareness of budget performance objectives;the evaluation organization and evaluation system need to be improved;insufficient incentive strength of budget performance;poor feedback mechanism of evaluation results.In order to ensure the implementation of budget performance evaluation,Xinjiang Agricultural University need to pay more attention to the management of budget performance objectives,establish a good organizational structure and develop a sound evaluation mechanism,constantly strengthen the supervision and incentive of budget performance,and pay attention to the feedback of budget performance evaluation results.