| Higher vocational education is responsible for the dual responsibilities of optimizing the structure of education and the structure of talents.It is an important position for the cultivation of highly skilled talents.It has cultivated high-quality vocational and skilled talents for the construction of the country.With the expansion of the scale and level of higher vocational colleges,its demand for education funds is growing day by day.However,the limited supply of resources brings severe challenges to the development of higher vocational colleges.During this period,higher vocational education is in an important development period of improving quality and excellence.In order to improve the efficiency of resource allocation,improve the efficiency of fund use and optimize the internal management structure,higher vocational colleges are encouraged to seek to achieve the above goals through budget performance evaluation.This paper adopts the method of document collection,on the basis of reading the relevant literature of budget performance management in colleges and universities at home and abroad and consulting the document management measures issued by relevant departments in China,taking S institute as the research object,through the analysis of the current situation of S institute budget performance evaluation,the problems existing in S institute budget performance evaluation are found,and the necessity of building a budget performance evaluation index system is put forward.A ccording to the whole process of S institute operational action,construct its budget performance evaluation index system from four dimensions of input、process、output and effect,The input part includes capital,human resources and infrastructure investment,the process part includes fund management and organization management,and the output part comprehensively reflects the functions of colleges in talent training,scientific research,social services and other aspects,and the effect part reflects three aspects:social benefits,economic benefits and satisfaction of service objects.the four parts screen out 28 specific indicators,invite experts to give scores according to the pairwise importance,and use the analytic hierarchy process to calculate the weight of each factor in the evaluation system.Through collecting and sorting out the historical data of S institute from 2019 to 2021,using linear transformation method to standardize the data,and using the constructed evaluation index system to evaluate and analyze the budget performance management of S institute.and finally put forward suggestions to ensure the implementation of the budget performance evaluation system based on the current situation,expected that the evaluation system constructed can optimize the allocation of resources for S institute,better apply the results of performance evaluation,and realize the comprehensive development of college. |
