Study On China’s Colleges And Universities Budget Performance Management

Colleges and universities as nonprofit entities, reallocates the budget funds to various functional departments. But with the growing of university scale, university budget lacks the targets and sense of responsibility and has weak awareness of budget expenditure performance management. These directly impact on the university’s budget for capital efficiency, thereby affecting the sustainable development of the university. Greater economic benefits for the use of less capital, the university should strengthen budget expenditure performance management, in order to improve the level of financial management of colleges and universities.Firstly, this paper introduces the basic principles of China’s Higher Education budget performance management, the main analysis of the meaning of performance management, and analyses of the basic principles of the government departments, performance management and public budget expenditure management. Secondly, by describing the status quo of China’s Universities budget management, problems and causes, and compared with the budget management of foreign universities. China’s colleges and universities must firstly strengthen the management of budget expenditure performance, long-term development of strategic goals around the university college comprehensive evaluation, and also to strengthen the evaluation of the performance management of university project budget expenditures. Therefore, the fourth part of the article focuses on building the performance management system in China’s university budget expenditures. The article clears organization of the university budget expenditure performance management for the school party committee, to follow fair and objective, comparable and reasonable, objectives of management to basic principles. The basic idea of the performance management of budget expenditure is from the four aspects of the preparation, control, reporting and evaluation. In order to better evaluation of university budget expenditure performance, this paper presents the performance management of the university budget is divided into general performance management and project budget expenditures of the consolidated budget expenditures. Budget expenditure performance evaluation system is for the general budget expenditure performance management. Under the budget expenditure performance evaluation system, the strategic objectives and overall direction of the school overall development budget expenditure performance indicators can be evaluated in performance. The university budget during the allocation of funds, the budget funds assigned to each project through the project to complete the budget execution. Therefore, enhancing the university’s project budget expenditure management is the focus of Budget Management. In order to better the university project budget expenditure performance evaluation, this paper introduces the classification of government revenue and expenditure. Government revenue and expenditure classification can evaluate the performance of the project budget expenditures under the multi-dimensional evaluation. Finally, through the introduction of the ZG basic overview and financial situation, the article designs ZG budget expenditures at the University of performance management, and ZG University budget expenditure performance management appraisal, as the university budget expenditure performance management case studies. Through building the university budget expenditure performance management system, the manner and basis can be supplied for the budget execution, auditing and oversight of our colleges and universities.