A Study Of Evaluation Of Financial Budget Of Colleges And Universities: Based On Two-level Management

With the increasing speed of popular education, the scale of the higher education is also expanding rapidly. Since the 1990 s, our country has experienced the process of expansion, mergence of universities and colleges is an important measure of positioning adjustment of higher schools and. the great reforms in higher education management system, while the public focuses on the management model, which takes two-level management between the university and its institutes as a center. Two-level management between the university and its institutes is the inevitable result and it meets the socialist construction. This management model, emphasizing the decentralization of power and the high-efficient of internal resource, it makes to improve the efficiency of resource allocation on the basis of the unified configuration. Because of the devolution of power, colleges, institutes became the important responsibilities of the entity.Based on the above understanding and thinking, this article based on the financial budget performance evaluation theory, to collect and organize related literature in China and abroad, and found that the study of the performance evaluation system of financial budget still has a very large space, and then begin to further research, the current problems existing in the college financial budget in colleges and universities the empirical investigation, it is concluded that the problems existing in the financial management in college, and the building is obtained based on colleges, secondary college financial budget in colleges and universities on the management of the importance of performance evaluation system, then, we began to collect and arrange the literature of the performance evaluation of financial budget, screening of financial budget performance evaluation index system, and through the questionnaire survey and based on the communication with the expert argumentation, and set up evaluation system, and on the basis of analyses of current situation of university financial budget of the college. According to the established evaluation system, this paper verifies the applicability of the index system, and put forward countermeasure on this basis.