Research On The Construction And Application Of Budget Performance Evaluation Index System In Y University

In the context of the country ’s vigorous promotion of the construction of a strong country with human resources and the promotion of the scientific development of education,colleges and universities are the main positions for cultivating talents and creating talents.How to achieve accurate and efficient budget management is the focus of the government and the public.The " Opinions of the Central Committee of the Communist Party of China and the State Council on the Comprehensive Implementation of Budget Performance Management " clearly states that if we want to establish a whole process budget performance management chain,we must attach great importance to the budget performance evaluation link.Therefore,in order to improve the efficiency of the use of budget funds in colleges and universities,domestic scholars have begun to establish a budget performance evaluation system for colleges and universities.This paper takes Y University as the research object.First of all,on the basis of consulting a large number of literatures,this paper combs the research results of budget performance evaluation in colleges and universities at home and abroad,expounds the concepts and related theories involved in budget performance evaluation,and provides theoretical support for the overall writing of the article.Secondly,it introduces the basic school-running situation,financial status and budget management status of Y University,and constructs the framework of Y University ’s budget performance evaluation index system from the four dimensions of resource input,process performance,result performance and sustainable impact.The questionnaire survey method is used to screen the evaluation indicators,and then the subjective and objective combination weighting method is used to empower the evaluation indicators.On this basis,the financial situation and budget performance change trend of Y University in the past five years are analyzed.Finally,according to the analysis results,from the four dimensions of the budget performance evaluation index system of Y University,this paper puts forward some improvement measures,such as strengthening the construction of budget performance talent team,improving multi-channel financing ability,refining budget preparation,establishing departmental budget performance reporting system,and improving incentive and restraint mechanism,in order to provide reference for Y University to improve budget performance management level.