Performance Management University Budget In The Context Of The New "Budget Law" Analysis Of The Problems

The implementation of the new Budget Law on January 1,2015,for the first time,puts performance management requirements on China's public finance budget in the form of legal norms.The term “performance” has been emphasized several times in the new “Budget Law”,further explaining the establishment of the “performance concept” of the new “Budget Law”.In recent years,research on budget performance management in China has made remarkable achievements in various fields.In the cause of China's modernization drive,the rejuvenation of the country through science and education will always be a key project.In order to promote the vigorous and healthy development of China's education,the state's investment in financial education development funds will grow steadily every year,and China's higher education as a branch,finance The amount of capital investment has also increased at the same time.Therefore,the use of budget performance management methods to ensure the rational and effective use of investment funds is an important means for universities to implement the structural reform of the supply side of the state.This paper takes the application of "performance" in the new "Budget Law" in the whole process of budget management as the research basis,and conducts case analysis on the budget management of H colleges and universities,and wants to conduct an empirical analysis of the budget performance management of colleges and universities in China through point-to-point,and Put forward constructive opinions to help the current construction of higher education in China.This paper uses the combination of case analysis method and literature research to conduct in-depth research and analysis on the budget management of H colleges and the implementation of budget performance management,and reveals the application of “performance” in the budget management of H colleges.To the current situation of the budget performance management of colleges and universities in China,the problems that are common in the combination of budget management and performance management in colleges and universities are summarized: the budget objectives are not clear,the budget preparation is not detailed enough,the budget supervision is not in place,and the performance evaluation mechanism is lacking.The problem was analyzed in detail for the cause of the problem.Based on the relevant theories of budget performance management,this papersummarizes the research conclusions of this paper by combining the existing research results with the actual situation of colleges and universities.It puts forward the concept of budget performance management,clear budget performance objectives and improve the preparation of budget management in colleges and universities.Suggestions such as refinement,strengthening budget supervision,establishing a budget evaluation mechanism,and strengthening the use of performance evaluation results.