Research On Evaluation System Of Performance Budget In Higher Education Institutions

As the leading role of exploiting talent resource and developing science and technology, higher education, which concerns the long-term development strategy of our country and nation, is gaining attention from all over the world. However, as the reform in higher education management system going deeper, the scale of higher education is expanding, its level is deepening and its money flow is increasing rapidly. The economic benefits status is becoming salient while higher education is getting more and more important. Meanwhile, there are also many problems in university's managing and using their resources, for instance, the inconsistency between capital inputs and outputs, the bloated cost in training students, higher debt ratio, and the ineffective use of capitals and so on. In this case, in order to fulfill the set objectives in educational business and ensure the successful implementation of the affairs, it is very necessary to take effective measures to improve the efficient use of available funds. Therefore, the performance-based budgeting system that emphasizes the efficient use of funds is getting the attention from high schools. The system is a comprehensive evaluation on the realization extent of the performance goals that are set by public sector to achieve its functions, as well as the results of the budget that is arranged to achieve this goal. It is carried out through certain methods, quantitative index and evaluation standards. To build the performance-based budgeting system is a new task of the high school financial management. It is an important warranty to realize the most optimum distribution of resources and control financial crisis.This article carries out a research into relative problems upon the performance-based budgeting system of the high school. At first, the existing problems of China's high schools are analyzed to lead up to the object of study. Afterwards, a general theory framework for the performance-based budgeting system of the high school is followed, among which the author's opinion on the constituent elements of the system are brought forward. Then it comes to the most central part of this essay—the building of the performance-based budgeting system. Specific steps include choosing the evaluation standards, indexes and methods. In the end, safeguard measures for applying the performance-based budgeting system are brought forward.