The Research On Budget Performance Evaluation Of A University

In recent years,the central government,the State Council,the Ministry of education,the Ministry of Finance and other departments have successively promulgated a series of budget performance management systems,including the government accounting standards,the opinions of the Ministry of education on the full implementation of budget performance management,the management measures for project expenditure performance evaluation,the budget law and so on,which repeatedly stressed the importance of budget performance evaluation.Specific to colleges and universities.China’s higher education has entered a period of high-quality development.With the improvement of the school running level and the expansion of the scale of colleges and universities,colleges and universities need a lot of funds as support to provide guarantee for the sustainable and stable development of colleges and universities.However,at present,the financial fund allocation of most colleges and universities in China is still facing the dilemma of "making ends meet".In order to make the limited budget funds of colleges and universities play the greatest role,carrying out budget performance evaluation,improving the use efficiency of financial budget funds to produce more economic and social value has become an urgent problem for colleges and universities,and it is also the focus of the government and all sectors of society.In this context,based on the theoretical basis of university budget performance evaluation,by consulting the literature on budget performance evaluation at home and abroad,taking university a as a case,this paper analyzes its budget revenue and expenditure and the current situation of budget performance evaluation from 2018 to 2020,and finds that there are deficiencies in University a’s budget performance evaluation:weak awareness of budget performance evaluation,lack of perfect institutional support,incomplete evaluation indicators The evaluation results are not fully applied.After finding out the problems,a set of budget performance evaluation index system suitable for a university is constructed through the four dimensions of the Balanced Scorecard:finance,customer,internal management,learning and growth.A total of 22 specific indicators are selected as preliminary indicators,16 specific indicator layers are selected by means of questionnaire survey,and then the weight of each specific indicator is assigned by analytic hierarchy process,and finally a set of budget performance evaluation index system is established,It is applied to a university,and the budget performance level of a university has been improved in recent three years.Among them,internal management,learning and growth are the fastest developing dimensions of a university in recent three years.Finally,in order to improve the budget performance evaluation level of a university and make up for its defects,it is proposed to establish the awareness of budget performance evaluation,improve the budget performance evaluation system,strengthen the application of budget performance evaluation results Training budget performance evaluation talents these four improvement measures.The research conclusion of this paper can objectively evaluate the budget work of a university,and the proposed improvement measures also have certain pertinence,which is conducive to improving the budget work of the University and improving the budget results.At the same time,it can also provide some reference suggestions for the budget performance evaluation of other universities.