A University Budget Performance Evaluation System Construction And Application Research

Since 2010,the state has gradually introduced relevant policies on budget performance management,which means that the implementation of budget performance management is becoming increasingly important.In September 2018,the State Council promulgated the "Opinions on the Comprehensive Implementation of Budget Performance Management",aiming to establish a comprehensive,full process,and comprehensive budget performance management system in all provinces by the end of 2022.The budget performance management of colleges and universities is one of the most important parts,so it is the utmost important to deeply explore the current situation,shortcomings,and propose corresponding measures of budget performance management in universities.This thesis focuses on the budget performance of universities,reading a large number of domestic and foreign literature and journals,and consulting relevant national policies,laws and regulations.It summarizes some research ideas and theories as the theoretical basis for this thesis.Taking A University as an example,this thesis attempts to construct a set of budget performance evaluation system that aligns with A University’s strategic goals.Firstly,the four dimensions of the balanced scorecard are set as the four rule layers of the budget performance evaluation system of A university.Then,based on the relevant indicators related to universities in the 2018 National Education Funding Statistical Yearbook,and combined with data from A university’s official website,16 indicators are selected as specific indicator layers to construct a hierarchical structure model of A university’s budget performance evaluation indicator system.Then,using Analytic Hierarchy Process and questionnaire survey methods,determine the weights of rule level indicators and specific indicator level indicators,and conduct consistency testing.Finally,the established budget performance evaluation system will be applied to A University,and the relevant indicators of A University from 2018 to 2020 will be scored and compared.The reasons for the changes in scores will be analyzed,and relevant countermeasures will be proposed.In the process of analyzing the case of A university,combined with the budget and final accounts of A university,the current situation of budget management,and other aspects,this thesis deeply explores the shortcomings of A university in budget performance management,such as weak awareness of budget performance management among management personnel,problems in budget preparation,incomplete setting of evaluation indicators,and inadequate supervision and evaluation of budget performance;Then,based on the actual situation of A University,corresponding optimization measures are proposed to address the existing shortcomings,such as improving the awareness of budget performance management among internal personnel,improving budget performance related systems,enriching the evaluation index system,and improving the methods of budget performance supervision and evaluation.This thesis conducts a case study of A university in order to lay a theoretical foundation and provide theoretical guidance for A university to perfect its budget performance management mechanism.At the same time,it can also provide theoretical reference for other similar universities’ related work.