Research On The Financial Management In University On The Basis Of Performance Appraisal

The budget management is an important management control instrument in an university and it is a powerful tool to ensure the realization of strategic target. Currently, With the perfection and the development of the social market economy system again and again, and the deepening of the educational system reform in universities, the universities have achieved some success; due to lacking of funs and ill-management the further steps are blocked in university. Resolveing this problem must strengthen the financial management from the oneself of the colleges and universities, through estanblishing sturdy financial management system. The paper just is based on the austere condition, carry out embedded research that is aiming at the problems of financial management, then put forward establishing the whole financial management on the basis of performance appraisal. Hope to be able to help resolving the problem of finances's deficit which is existing the colleges and universities at all times.This paper based on the influence that the current situations of higher education's management system reform and financial budget system reform in our country, simply reviewed historical process of budget management in universities since the foundation of people's republic of China, and the current condition and reasons of the financial management system, put forward some new thoughts of reform in college and university financial management by constructing financial management system, which is based on performance appraisal. The system base on perfanmance appraisal, set up performance target firstly, then carry out bugget's establishment, execution, analysis, ajustment, which is encircled the performance target, finally check the situation of bugget's execution roundly. When designing the guidline system of performance appraisal, the paper apply the pith of the banlaced score card to check the effection of the budget's execution from different aspects, in order to assure overall effect of the appraisal results.The focuses of the innovation system : based on the performance appraisal, establishing the fiancial management system which is encircled performance target; designing the all-around guideline system with the banlanced score card and the key performance index, which could reflect the effection of budget's execution roundly; establishing a linear appraisal model and carrying out quantized disposition to the guidelines with the guilines applying the method of efficacy modulus and coefficient of variation, which make the appraisal results director and exacter.