The Investigate Of College Budget Management Mode Base On Performance

Higher Education as the leading factor of talent resources and science technology development which related to the country and the nation’s long-term development strategy has attracted worldwide attention. With the deepening reform of management system of higher education, rapid expansion of college enrollment, gradual raised of school-running level, rapid increased of Flow-of-funds, university education benefit get more and more attention, and it’s economic status have become increasingly prominent.At present, Our universities have lots of problems in financial management and use of funds, such as capital inputs and outputs do not match, education cost inflation, high debt ratio, low benefit of capital utilization and so on. In this case, we must take effective measures to improve efficiency in the use of available funds, so that we can complete education development established goals and ensure the various work proceed smoothly. Therefore, emphasizing the effectiveness of performance budgeting funds management began to receive attention from universities,to build college performance budgeting system is an important guarantee to realizing the optimal arrangement of resources, and control the risk of financial, it is a new topic for current colleges financial management.College performance budget management is a kind of budget management mode which budget performance as the core, use performance index to measure, assess, evaluate. Evaluate the performance goals is the most important link in college performance budget management. Use certain evaluation methods, quantitative index and standard evaluation to carry out comprehensive appraisal of the accomplished level of college determine performance targets which made in order to achieve its functions, and the execution result of arranged budget to achieve these goals.This paper investigates the related issues of college performance budget system construction. First analyze the current problems exist in our college, and leads to the study object of this paper. Then introduce the theory of college performance budget system, in which pointed out my own opinion on the college budget performance evaluation system element. Next is the core of this paper-Case studied SCJC College, to show concrete steps which including the determine of evaluation principles and standards, the selection of evaluation index and method to construct college budget performance evaluation system. Concludes the insurance measures of college budget performance evaluation system.