Budgeting-Performance Evaluation Of Universities In The Perspective Of Budget Management

Before the 1990s, all of the revenues came from the government appropriation. However, with the increasing of academics in the recent 20 years, the government was not able to supply all the universities like old days. Thereby, the government encouraged universities to get use of social resource as much as possible. When 2011, nonfinancial incomes of universities had been nearly half of the total incomes, including tuition fee, social donations and so on. These incomes came from the students of universities and their parents, or the social sponsors. All of them had been the very important investors or stakeholders of universities. Colleges had responsibility to respond what they wanted. But most of the research about universities performance evaluation had not realized how significant the nonfinancial incomes were. They just took government’s aims as performance targets, and despite of other investors’expectations, which have made them aware of unfair.This article analyses on the statistical data from 1998 to 2011 about universities revenues. The analysis result shows that the diversification of revenues source of colleges has been formed. On the basis of this fact, this paper analyses and summaries the targets and expectation of government, students and their parents, and social sponsors, which concluding education, researching, social services, education security and supervision. Then according to the whole budgeting management process, the paper constructs a performance evaluation index system for universities by AHP theory, and calculates every index’s weight. At last, this research takes three colleges as empirical case to find problems of budget management, and finds some solutions and recommendations to improve the performance of colleges.