Our Country Colleges And Universities Project Achievement Imitates Budget Application Study

To meet the requirements of the socialist market economic system, our government around the distribution and use of financial resources standardization, safety and effectiveness of the main line, a series of financial reform, and achieved remarkable results. However, the "heavy investment, light output," "re-distribution, light management" approach has not fundamentally changed, not economical use of funds is common. These phenomena also exist within the field of higher education. Currently, the low efficiency of education resource allocation problem still exists, and a "lack of resources and waste of the coexistence of higher education," the embarrassing situation. To solve this problem, should introduce performance budgeting, strengthening performance management expenditures.In this paper, the budget project performance application environment as a prelude to the performance of the university budget for the project design, implementation process, cost control, budget incentives, information support and other issues, and case studies of the interpretation. Main features of the article embodied in the pursuit of "results oriented" mode, always taking into account the factors of process management, cost control performance budget proposed budget incentives as the core content of the article. Full-text content includes 6 chapters: Chapter 1 from the research background and significance,-purpose, definition of basic concepts in areas such as the initiate, propose innovative and this may be insufficient. Chapter 2 content of the budget college project performance were analyzed, and through the "new public management theory", "principal-agent theory" and "X-inefficiency theory" elaborated, analytical transmission of the meaning of performance budgeting. Chapter 3, on the university budget for the implementation of project performance and conditions of the environment, institutional infrastructure, the existing difficulties and opportunities are described. Chapter 4, from five universities in terms of project performance discusses the application of the budget. First, the budget project performance business system process design. Second, the budget execution process control project performance. Implementation of performance budgeting is an important part of process control, in the " Turn on the water fish culture, the pursuit of results," the system, the process must be supporting the implementation of the corresponding reaction mechanism. Third, the project budget cost control performance. That is, how to use the cost information of funds and results in the link between the formulaic. Fourth, the budget project performance incentive problems. In other words, is to strengthen the results and after the contact of budgetary funds. Fifth, the budget project performance information technology issues. Chapter 5, in the previous analysis on the basis of the discussion to a university to support local implementation of central budget for university development project performance interpretation of the cases were analyzed, and the application of performance budgeting were evaluated. Chapter 6, draw conclusions. The implementation of performance budgeting models and there is no fixed timetable, college opportunities and the plight of the environment in which co-exist.The main contribution of this paper:project performance through the university research budget, is conducive to the performance of College recognizes the institutional basis of the budget and the implementation of the macro environment, and for the application environment and improvement ideas. Performance Budget for the implementation of the reform and university application development, to provide a reference.The main shortcomings:the limitations of the data collection, time and energy is limited, a lot of the problem is not in depth. Higher performance due to implementation of the project and the budget caused by the environment and industry characteristics, education, the "real performance" is difficult to assess the performance of the budget of the argument have yet to dig.