Research On The University Budget Funds' Performance Management Evaluation

With the further development of education reform, high education of China has achieved great progress. Scale of higher education institutions extends increasingly; running mode and funds resources of universities become more and more multiple. However, traditional university budget funds management model focuses much on input rather than output and effectiveness. It also ignores the supervisor and control in the funds using process and this will waste much education resources and hinder long-term development of university. Therefore, how to improve university budget funds management level and reduce financial risk will be new mission and challenge much universities face. Performance management is a model which emphasizes input and output efficiency and results. A set of effective university budget funds' performance management evaluation system will help measure university budget funds management results quantitatively. And it will also find the achievement and problems occur in the process of using university budget funds and finally make the budget funds still used for university strategy development objectives.This thesis describes the meaning and characteristics of university budget funds' performance management and points the relationship between performance management and performance evaluation on the basis of research of university budget funds' performance management theory. At the same time, this paper will lead enterprise comprehensive budget into university budget funds' performance management evaluation process and enhance supervising and mid-term check. This paper establishes university budget funds' performance management evaluation system and chooses the fuzzy comprehensive evaluation method as the evaluation means. This thesis takes Q University as example. This paper will solve the problems existing in the process of using university budget funds and improve funds using efficiency through analyzing evaluation results. Promoting the use of university budget funds' performance management evaluation system will help optimize university budget funds' performance management model and improve budget funds management effect.