Research On Performance Evaluation System Of Budget Expenditure Of Provincial Undergraduate Colleges In Shaanxi Province

With the continuous and rapid development of higher education,the state’s investment in college budget allocation has increased significantly,and the scale of college budget expenditures has also increased.However,judging from existing research,the performance of university budget expenditures is generally low.In particular,local universities have seen insufficient budget input on the one hand,and idle and wasted assets on the other hand.A series of problems such as inefficient use of funds and unreasonable allocation of resources require the establishment of a performance evaluation system for university budget expenditures.As a large province of higher education,Shaanxi Province has many provincial undergraduate colleges and universities.With more and more financial investment in colleges and universities,more and more attention is paid to the quality of running schools.How to establish a unified and complete performance evaluation system?The evaluation of the budget expenditure performance of provincial colleges and universities,so as to improve the quality of school management,and to further improve the performance of financial expenditure has become a common concern of the higher education authorities and the society.The performance index system has a guiding role for performance evaluation and also has a direction guiding role for performance management.The lack of performance evaluation system will inevitably weaken its supervision and management functions of funds,which makes it difficult to fully realize the benefits of fund use.This thesis takes the functions of universities as a foothold,takes 27 provincial undergraduate universities in Shaanxi Province as the research object,uses principal component analysis to construct a set of practical and feasible university budget expenditure performance evaluation index system,and uses data envelopment analysis to analyze the 27 in the sample.Quantitative analysis of the budget expenditure output performance of the colleges and universities in the three years from 2016 to 2018,and then realize the evaluation of the static and dynamic aspects of the budget performance of Shaanxi provincial colleges and universities.At the same time,through the data envelopment analysis method,the constructed evaluation index system is used to evaluate the input-output performance of 27 provincial undergraduate colleges and universities,and the performance evaluation results are applied to the mode of guiding the budget expenditure allocation of colleges and universities,and effectively improving school resources.The configuration efficiency.Therefore,in the actual budget management practice of colleges and universities,it is necessary to attach great importance to the application of performance evaluation results,fully integrate performance evaluation results with resource allocation,explore budget models that are in line with the reality of the school,and finally establish a results-oriented performance budget model.Finally,this article uses data analysis to propose improvements to the 27 provincial undergraduate colleges and universities in Shaanxi Province on how to improve their budget expenditure performance evaluation.It is recommended that schools further optimize the budget allocation system,set evaluation indicators from multiple dimensions,and combine qualitative indicators with quantitative indicators.Unnecessary indicators are eliminated,and repetitive,redundant,and unscientific indicators are not included in the assessment scope of budget performance evaluation indicators.In actual university management,timely feedback of performance evaluation results,timely adjustment of evaluation index settings,revision of unreasonable points,and selection of key evaluation indicators suitable for the actual development of the school,take multiple measures to improve the efficiency of university budget management and promote the benignness of universities develop.