Research On Performance Budgeting Of Chinese Universities

Higher education plays an increasingly important role in modern society.The development of higher education needs strong financial support.In 2010,the “national long-term education reform and development plan(2010-2020 years)”clearly pointed out: "to improve the national financial education expenditure to GDP ratio reached 4% in 2012." 4% of the target has been achieved in 2012.But the great leap forward development brings the contradiction of supply and demand of funds still exist,China's higher education finance work in historic achievements at the same time,is also facing serious challenges hitherto unknown and many problems to be solved.Resources are relatively scarce,how to take positive and effective measures to guide colleges and universities to optimize the allocation of resources has become an eternal topic of education.The overall implementation of the reform of the budget allocation system of the Central University and the continuous development of the national educational reform have made the importance of the allocation of higher education resources increase day by day.More and more attention has been paid to the performance of financial investment in higher education institutions.In colleges and universities,the allocation of resources is the most important problem in management.Highlight the progress of fund shortage and budget execution slow special funds contradiction,college financial performance using and equilibrium problems such as departments of finance,and the campus resource allocation quality needs evaluation and research.How to realize the balance of the resource allocation and the efficiency of the University,and how to improve the efficiency of the fund are the problems to be solved in the management of colleges and universities.The practice at home and abroad shows that,in the market economy and knowledge economy,performance budgeting and performance allocation is one of the most effective measures to solve the problem of optimizing the allocation of resources.Therefore,strengthening the research on the performance evaluation of colleges and universities to fully establish the performance budget system application,in practice,is to promote the reform of the management system of universities to improve management,improve the quality of teaching,an inevitable choice to promote the development of education management and educational performance evaluation.The theoretical significance of this study is: to promote the further development of the theory of performance evaluation in Colleges and universities,establish performance evaluation theoretical framework in line with the characteristics of China's higher education;promote and improve the structure of higher education budget system,establish funding model truly reflects the performance;promote the maturity and development of the theory of Finance in higher education performance funding.The practical implications of this study are: first is to help the universities to carry out a comprehensive performance evaluation,and gradually establish a performance budget;second is contribute to the deepening of universitiy management system reform,and further optimize the allocation of budget resources;third is to help universities to enhance their management level and govenance ability;fourth is conducive to the Department in charge of performance oriented optimal allocation of higher education resources.This paper is divided into eight chapters according to the framework of theoretical analysis,empirical analysis and policy recommendations.Chapter1,2 are introduction and theoretical basis.The research background,theoretical meaning and practical significance,the definition and scope of the study,literature review,research ideas and the main research content,emphasis,difficulties and innovations of the basic problems are discussed,the ideas and the basic framework of the study subject,;reviews of literature at home and abroad,put forward the theory of on the basis of the performance budget,performance evaluation,performance and the University Grants research achievements are summarized,combined with the scholars of literature makes the summary of performance budget in universities,put forward the research direction of this paper based on the previous literature;theoretical basis for supporting the performance budget and the characteristics and behavior of the interpretation and analysis the revelation of this study.Chapter3 is the history and current situation of the performance budget reform in Colleges and universities.The financial reform of higher education divided into three stages;points out the main problems existing in the performance budget in China: performance budget legal level is not high,fragmentation of the system,the budget allocation of resources is not scientific,relaxation of budget execution,comprehensive performance evaluation is relatively weak and the reasons;the existence of these problems from the university itself,the system level and technical methods and other aspects of the in-depth analysis.Chapter4 is the international experience of university performance budgeting.In this chapter,the author collects the performance budgeting policies and practices of different countries in different countries,and summarizes them.Chapter5 is about the structure of the system of performance budgeting in china.Based on the status quo of college performance budget in China on the analysis of foreign experience,combined with the characteristics of colleges and universities,put forward the general goal of performance budgeting in China's establishment and development and phased objectives;considering the basic expenditure performance content is complex,so from the special funds performance evaluation,first proposed the establishment of project performance budget and promotion to the basic expenditure budget,the basic framework of establishing the comprehensive budget performance finally.Chapter6 is the performance budget of university project expenditure.This chapter of the university project are divided,and the use of combination evaluation method,performance evaluation system is given to improve school conditions and special research projects;empirical analysis of the performance of scientific research for the first batch of 985 colleges and universities directly under the Ministry of education;put forward the means of improving the college performance budget system.Chapter7 is the basic expenditure budget of colleges and universities.First of all,this paper makes a SWOT analysis on the basic expenditure performance budget of colleges and universities,and designs the BSC performance evaluation framework based on the revenue performance evaluation.Chapter8 is about the research on Comprehensive Performance Budgeting.On the basis of the analysis and demonstration of the previous chapters,the paper puts forward the strategy,process and method innovation of the construction of comprehensive performance budget in Colleges and universities.The innovation of this paper is as follows:1.In view of the particularity and complexity of the performance management in Colleges and universities,this paper puts forward the research thought of classifying performance evaluation and constructing the performance budget.2.This paper uses DEA and cluster analysis to study the performance of scientific research in Colleges and universities.3.Based on the regression analysis of the characteristics of university scale and the relaxation of budget execution,we find that there are significant variables related to the relaxation of budget execution.From the regression results,the number of college students more budget execution is more relaxed,factor allocation method for improving the performance of special funds budget execution is not beneficial.Performance orientation should be the direction of the reform of the financial allocation of higher education.