| With the continuous progress of higher education in our country, colleges and universities are facing great opportunities and challenges. Because of the expanding, the demand for capital flow also increased. And the government inputs much more money to education. Therefore, reasonable university financial performance evaluation is particularly important. The research of the performance evaluation on the government finance expenditure in higher education can enhance the scientific and efficiency in fiscal fund utilization, which also has great significance to the management development in universities, and even the development of national education.Based on the performance evaluation theories domestic and overseas, this paper analyzes the current situation and existing problems of fiscal funds performance evaluation in universities. On the basis of the study of the method and principle of constructing performance evaluation system and the actual situation of the universities, I establish a reasonable government financial performance evaluation index system for S University, using comparative analysis method to evaluate the performance of fiscal funds, and give some improvement suggestions in management.At last put forward specific improvement advices to the performance evaluation system to make it more scientific and effective, pointed out the direction for further research. |