Research On The Optimization Of Budget Management Performance Evaluation System In S Private University

With the deepening of reform and opening up,the demand for higher education talents is also becoming stronger.The development of higher education is closely related to improving population quality,promoting economic development,and cultivating high-quality talents.Under the strong support of the government and the continuous adjustment of educational policies,private universities in China have been able to develop rapidly in recent years.However,due to the lack of funds leading to financial constraints,it is one of the key factors limiting the development of private universities in China.Therefore,improving and perfecting the budget performance management mechanism has become a practical and feasible way to improve fund investment and management mechanism,and is also the key to improving fund utilization performance.By implementing budget performance management,private universities can better achieve the optimal allocation of various resources,improve the efficiency of fund utilization,optimize their financial management capabilities,and ensure the healthy development of private universities.This article takes the budget performance management of S private universities as the research object,and from the perspective of internal management of private universities,analyzes the current situation of budget performance management of S private universities,proposes the main problems and shortcomings in financial budget performance management,and uses the theoretical methods of performance management to develop improvement strategies for budget performance management of S private universities,thereby effectively improving the technical level of budget performance management of S private universities.Firstly,based on the review and summary of foreign scholars’ theoretical research on financial budget performance management in universities,this paper analyzes the main problems of budget performance management in S private universities based on the current situation of S private universities.The main problems are summarized as follows: the unreasonable budget management system of S private universities,low participation of all staff,weak awareness of performance evaluation,and unreasonable content of budget management performance evaluation There are six aspects to the unreasonable weight of budget management performance evaluation and the imperfect budget management performance evaluation system.Subsequently,the paper studied the main reasons for the formation of the problem and carried out a series of optimization measures for the problem,specifically starting from the optimization of indicators and weights in the budget management performance evaluation system,the construction of the S private university budget performance management evaluation system,and the expected effects of the application of the S private university budget performance management evaluation system,to ensure the smooth implementation of the improvement measures for the financial budget performance management of S private universities.Taking S private universities as the research subject,literature research,case analysis,questionnaire survey,and Analytic Hierarchy Process were mainly used to conduct research.In response to the existing key issues in its budget management performance evaluation system,corresponding improvement measures were formulated to optimize the budget performance management of S private universities,improve the relevant mechanisms,and ensure that the financial budget performance management of S private universities can smoothly achieve its goals,This has improved the level of budget management and provided corresponding theoretical basis and reference for similar private universities to carry out budget performance management.