Study On The Evaluation Of Institutions Fund Utilizing Effect

With the continuous development of the socialist market economy, our institutions have also been considerable development. However, with the support of the national budgets shrinking, the use of institutions’ fund increasingly attracts more and more attention. However, in terms of financial management, there’s a phenomenon that institutions’ measurement of fund efficiency is not sufficient, which will not help the fund play its effect and the overall development of institutions directly be restricted. In addition, our institutions’ budget management and business management assessment independent of each other, this did not seriously consider the input-output ratio of the relationship. Over time, this phenomenon will inevitably result in a waste of public resources, the low efficiency of fund, and ultimately affect the sustainable development of institutions. Therefore, in order to guide the measurement and evaluation of fund usage, this paper aims to establish a scientific, reasonable and effective evaluation system for evaluating the efficiency of institutions’ fund.First of all, this paper sorted and reviewed the literature in accordance with its contents and research dimensions, and on this basis, this paper describes the institutions and its related concepts and theories. Secondly, this paper analyzes the status quo, existing problem and related causes of institutions. Thirdly, on the basis of the characteristics of institutions analysis, we determine the principles of constructing the evaluation index system of institutions’ fund usage; and we construct the index system from both common and unique aspects of indicators; while we choose the Delphi method, AHP and fuzzy comprehensive evaluation method as the method of institutions’ fund usage evaluation. Finally, we refine the personality indicators of educational institutions and make case analysis, and verified the objectivity, applicability and operability of the index system and the chosen evaluation methods.This paper aims to construct a set of fund evaluation index system for institutions, which has some theoretical significance for exploration of the evaluation index system in line with the situation of the institution; provide a reference for the situation of China’s institutions’ use, and improve the usage of fund efficiency. At the same time, it has a great to significance in improving the work of institutions and their social and economic benefit.