Research On Education System Of Performance Budget In Higher Education Institutions

As the reform in higher education management system going deeper, the scale of higher education is expanding, the structure of income is becoming pluralistic, and its cash flow is increasing rapidly. Thus the economic benefits of higher education is getting more and more important. Meanwhile, there are also many problems in university’s managing and using their resources, for instance, the inconsistency between capital inputs and outputs, the increases of financial risks, the bloated cost in training students and the ineffective use of capitals and so on. To solve the above problems, government has begun to evaluate the performance of universities and colleges. In addition, education system of performance budget in higher education institutions has been focused on by them.By comparing the status of domestic and foreign universities’ budget performance evaluation, domestic problems appeared. By drawing lessons from foreign advanced experience and related theory, the performance-based budgeting system has been built. In addition, the paper adopted the method of Factor Analysis in six universities in Guangdong to study the operability of universities’ performance-based evaluation system. The outcome suggested that the system have a certain degree of operability in the field of higher education and have a certain reference value for other institutions of higher learning.Building the budget performance evaluation system in colleges and universities can help the government to allocate education resources rationally and it can improve the budget performance. What’s more, it can alleviate the difficulty of the shortage of current education fund. The system can also help to improve the efficiency in the use of funds. Meanwhile, the conflict between limited funding and the scaling up in education and the conflict between the scale and quality in education would be mitigated.