A Study Of Financial Budget Of Colleges And Universities Based On The Performance Evaluation System

The development of China’s higher education is seriously restricted byshortage of funds, and people’s strong demand for higher education can’t be effectivelymet for lack of educational resources, which hinders the overall improvement ofnational quality, and delays the steps to a stronger country. Then the shift from fullfunding to multi-channel funding (composed of funding and self-financing) has easedthe shortage of education investment and promoted the development of highereducation. Multiple sources of funding for higher education determine the diversity ofinvestment subjects, who are necessarily concerned about the input-output efficiency,expecting to get the maximum benefit and optimize the allocation of funds through aseries of financial measures and techniques. By comparative analysis, documentanalysis and other methods, this paper analyzes the present situation of the financialbudget management of colleges and universities, proposes the measures to strengthenthe financial budget management, innovate budget management method, and introduceperformance evaluation system, so as to guide the rational flow of funds and resolvethe contradiction between shortage of funds and the low use benefit. The paper sets upan initial system of the financial budget of colleges and universities based on theperformance evaluation system, and expounds the measures to carry out performanceevaluation, which are of some feasibility, hoping to have some reference value to otherdomestic colleges and universities and help them improve the level of financial budgetmanagement.