H Higher Vocational College Budget Management Performance Evaluation System Construction And Application Research

In recent years,the state has paid more and more attention to the development of higher vocational colleges,both in terms of policy and funds,and higher vocational colleges should allocate resources reasonably and improve the efficiency of funds use,pay attention to its own budget management performance evaluation to achieve high-quality development.Based on the principal-agent theory,new public management theory and strategic performance management theory,this paper expounds the related concepts of budget management performance evaluation,this paper analyzes on the problems existing in the performance evaluation of budget management in H higher vocational colleges,such as the weak awareness of the performance evaluation of budget management and the lack of a complete performance evaluation system of budget management,the result of budget management performance evaluation is just a formality,not linked with the assessment mechanism,there is no follow-up corrective measures and programs.Based on a large number of documents and four dimensions of balanced scorecard,this paper constructs the indicators of budget management performance evaluation system suitable for H higher vocational colleges,by using the methods of literature study,analytic hierarchy process,interview and investigation,this paper analyzes the present situation of budget management in H higher vocational colleges,and applies the performance evaluation system of budget management to H higher vocational colleges,this paper analyzes the application results and puts forward some optimization measures,such as strengthening the consciousness of budget management performance evaluation,implementing the system of budget management performance evaluation and promoting the application mechanism of the results of budget management performance evaluation.Then it explores the new path for the H Higher Vocational College to realize the budget management performance evaluation,and provides some reference for the follow-up research work.