Study On The Evaluation System Study Of College Budgt Performance

As a systematical way of management, budgeting is used to allocate the finance, objective things and human resource. It can monitor the implementation progress of strategic aims and is also convenient to control cost. How to make use of limited educational resources to maintain the continuous development of education industry has drawn more and more attention from people in this field.Based on consignment-agency and resource rely theory; the article establishes financial budget performance evaluation system on basis of the research results of both at home and abroad. It builds the system from four aspects of input, output, efficiency and continuity and classifies them according to different industries in order to meet the needs of single evaluation. Then the article uses the method of AHP to give proportion of each index and gives suggestions based on the financial report forms of the universities directly under ministry of education.Through example analysis, the financial budget performance evaluation system is feasible and it is valuable for financial budget performance evaluation work in university of higher education and the improvement of its management.