A Research On Budget Performance Management Of H University Based On Strategic Orientation

The Ministry of Education,in its Opinions on the Comprehensive Implementation of Budget Performance Management and Financial System of Institutions of Higher Learning,clearly points out that institutions of higher learning should optimize the budget performance management mode,continuously promote performance evaluation and pay attention to the application of evaluation results,and constantly improve the scientific level of budget management.As an important part of the financial system of colleges and universities,budget performance management is an important guarantee for the stable and healthy development of the cause of higher education.It has practical significance for strengthening the financial management and supervision of colleges and universities,improving the efficiency of the use of funds,and promoting the healthy development of the cause of higher education.The new development pattern based on the strategic orientation provides objective conditions and practical motivation for the strategic budget performance management of colleges.Taking "strategic budget performance management" as the theme,based on the reality of H University,this paper conducts investigation and research on micro subjects,analyzes the current situation of budget performance management in the form of consultation,and analyzes the problems and causes existing in the setting of budget performance goals,the compilation and delivery of budget performance,the implementation and adjustment of budget performance,and the evaluation of budget performance in H University.On this basis,the strategic oriented budget performance management system of H university is constructed.The system uses the strategic map to present the visual effect of the university’s strategic positioning and target.The four dimensions of the balance card are used to decompose the strategic objective and design the performance evaluation index system of the budget,which is used as the basis of the budget preparation,implementation and adjustment.In the process of budget evaluation,AHP is used to determine the weight of evaluation index and optimize the method of budget evaluation to make the evaluation result more objective and real.The budget performance evaluation simulation is carried out with the data from 2018 to 2021.Through the analysis of the evaluation results,the problems existing in the budget preparation and the completion of strategic objectives are more deeply and specifically grasped,which can be used as the basis for strategic adjustment and next year’s budget preparation.Based on the perspective of the integration of industry and finance in colleges,the paper analyzes,designs and simulates the application of the strategic budget performance management system from the macro,medium and micro perspectives,which enriches the existing theories,tools and method systems of strategic management and budget management to a certain extent.It is of great significance for H colleges to optimize their financial management system,promote the implementation of strategic planning,rationally allocate resources,alleviate the contradiction between payments and expenditures,build core competitiveness,and improve the quality of teaching and scientific research.It is expected to provide experience and reference for similar colleges in budget performance management.