Budget Expenditure Performance Evaluation Study With The University Financial Management

Through in-depth reform of finance, performance appraisal of college budget expenditure takes place in financial sectors and educational authorities, which meets the needs of public supervision, governmental regulation and college internal management strengthening. The author has been engaged in college financial management for a long time, from which she gets to know the significance of performance appraisal of budget expenditure. Her experience also gave her some inspiration to propose an assumption to strengthen college financial management as well as gave her the motivation to do some practical research.For this reason, the author read through a large amount of literature, designed questionnaires that aim to find out current situation and problems in college financial management. This thesis draws the basic conclusion from theories of performance appraisal abroad as well as practices of college performance appraisal both abroad and home. The innovation of this thesis is that it has summarized or rather enriched the meaning of financial management, on the basis of which college administrators should change their philosophy on college financial management so as to integrate college management from all aspects, which in turn could help set up college comprehensive financial management system with performance appraisal as the goal and guidance and help improve the overall management. Meanwhile, this thesis has also designed a college campus budget expenditure performance appraisal index system with common index and individual index in three levels altogether. Appraisal runs both qualitatively and quantitatively and under the principle of classification evaluation in practice. To be more specific, qualitative common index should mainly go with college administration sectors, teaching assisting sectors as well as logistics service sectors while quantitative individual index should mainly go with teaching units. Performance appraisal mainly consists of cost-effective method and objective results compare method. While the cost-effective method is used to evaluate the common index with comparability, using weighted average cost as the evaluating standard and taking low cost as outstanding, objective results method is used to evaluate individual index, taking department performance appraisal objectives as the standard and taking those above the objectives as outstanding.