| The Regulations on the Implementation of the Budget Law of the People’s Republic of China(the Regulations),which were adopted in August 2020 and came into effect on 1 October 2020,are a system that must be strictly observed in budget management and financial management,setting out requirements in budget preparation and budget execution,the importance of which is self-evident.The "Overall Plan for Coordinating and Promoting the Construction of World-Class Universities and First-Class Disciplines" issued by the State Council clearly points out that the financial investment model of "strengthening performance and dynamic support" should be implemented in the process of building "double first-class" universities.At present,China’s universities have not yet formed a perfect budget performance evaluation system and applied it.A scientific budget performance evaluation system can help universities allocate resources reasonably and avoid financial risks.In this thesis,we take M University as an example to construct and study its budget performance evaluation system,which is a comprehensive university and needs to establish a budget performance evaluation system in line with its own characteristics in order to meet the challenge of a huge number of budget items.Firstly,literature research was used to systematically sort out the relevant literature and to conduct an in-depth study and research on the relevant theories of budget performance.Secondly,the overall situation of M University and its overall financial situation in the past three years were explored to reveal the actual situation and shortcomings of the budget performance evaluation work in M University.Thirdly,according to the principles of evaluation system construction,a budget performance evaluation system covering five levels and containing 20 evaluation indicators was designed,and the weight coefficients of each indicator were determined by applying the hierarchical analysis method,taking into account the basic situation of M University.Then,we collected and processed the relevant data of M University,and then carried out systematic analysis through the fuzzy comprehensive evaluation method,and invited authoritative experts to evaluate using the preliminary data in order to obtain accurate quantitative evaluation results.Finally,relevant suggestions are made based on the results of the budget performance evaluation to promote the efficient development of the budget performance of M University.Conclusions of this thesis: the constructed budget performance evaluation system is applicable to M University;the overall budget performance score of M University shows a fluctuating trend;the budget performance evaluation of M University needs to focus on the internal development of scientific research and resources.It is expected that the budget performance evaluation system constructed in this paper will improve the research and development of budget performance evaluation in M University,continuously improve the level of the school’s budget performance management,promote the renewal of management concepts,and provide reference for the experience of budget performance evaluation work of similar universities. |
