Research On Budget Performance Evaluation Of Public Universities

As the core of scientific research output and personnel training,institutions of higher learning have always been the focus of the state.The state and local governments at all levels have been increasing their financial allocations to institutions of higher learning.However,with the leapfrog expansion of the enrollment scale of institutions of higher learning,it is increasingly difficult for the financial allocations to meet the demand for funds for the operation and development of institutions of higher learning.In 2018,The State Council issued an official proposal to promote the establishment of the "comprehensive budget performance management system",and has since repeatedly emphasized the gradual use of budget performance management as a reference basis for financial input.However,the budget management mode of Chinese colleges and universities is still in a relatively extensive state at present,how to improve its own budget management level,improve the use efficiency of the financial budget funds has become the urgent problem to be solved in the current colleges and universities,and the budget performance evaluation is to improve the budget management level of the effective tool.It is of positive significance to carry out the research of budget performance evaluation in colleges and universities to improve the level of budget management.The article first reviews the research status of the budget performance evaluation of public universities at home and abroad,defines the relevant concepts such as budget performance management,budget performance evaluation,public universities budget performance evaluation,etc.,and the theory of entrusted agency,new public management theory,and "3E" The theory is explained to determine the theoretical basis of research.Taking the research object of university M,the basic situation,financial status,and budget management status of university M,and found that the current performance management awareness of various departments of University M and vague goals.The implementation of the performance evaluation system is implemented.On the basis of the above analysis,the design of the B-university budget performance evaluation system is designed.In the process,with the help of the balanced score card and strategic map,the strategic goals of public universities and the focus of the work of university M Find key factors for the achievement of strategic goals in each dimension,further design specific indicators,and use hierarchical analysis to determine the weight of each indicator.Finally,using this budget performance evaluation system,the budget performance evaluation of the data of the2018-2021 data of University M,the final score was obtained through the efficacy coefficient method,and the evaluation results were analyzed.Through evaluation,it was found that the overall performance level of M University M.from 2018 to 2021 showed an upward trend.It has achieved obvious results in fund raising,discipline construction,social benefits,and scientific research output.There are problems in the training mode.According to the results of the evaluation,provide the following suggestions for university M:(1)Strengthen budget performance management,improve the benefits of funds,optimize the allocation of education resources(2)Increase personnel funding,with discipline-oriented,strengthen the introduction of young teachers and talents(3)Docking social needs,improving professional construction,and broadening talent training models.It is hoped that we can provide ideas for enhancing budget management and improvement of their own development paths.