College Budget Performance Evaluation Study

Budget performance evaluation in colleges and universities is of far reachingtheoretical and practical significance as it meets the demands of both the nationalmacro-policy and their own development. However, the current situation withChinese colleges and universities calls for further study in this respect since relatedresearch and implementation of budget performance evaluation are still at theexploratory stage with many problems existing.This paper first introduces the connotation and theoretical basis of college budgetperformance evaluation, which is clearly defined as administration behavior throughwhich evaluation based on analysis of actual performance against budget is used forbetter decision-making in the future. The college budget performance evaluationsystem involves such elements as assessment subject and object as well as evaluationcriteria and methodology. The relevant theoretical basis covers strategy-orientedperformance management theory, the Principal-Agent theory and incentive theory.Then the paper analyzes such current problems with budget performance evaluation inChinese colleges as lack of enough attention and proper legal and institutionalguarantees, no scientific, standard and reasonable budget performance evaluationsystem and monitoring mechanism. Correspondingly, setting up new and improvingexisting mechanisms of college budget performance evaluation can be achievedthrough establishment of assessment system, perfecting of organizational structure,building of appraisal index system as well as employment of scientific evaluationmethods. Finally presented in the paper is a case analysis involving budgetperformance evaluation of college A, together with suggested countermeasure.