Study On The Evaluation System Of Budget Performance In Universities

With the deepening of the reform of higher education management system,the scale of higher education institutions is expanding rapidly,the income structure tends to be diversified,the flow of funds is growing rapidly,and the efficiency of higher education is more and more concerned.However,there are many problems in the management and use of educational resources in China's higher education institutions.For example,the high cost of budget investment is low,the debt risk continues to accumulate,the cost of cultivating students is rising sharply,the budget is relatively inefficient and so on.In view of the above problems in the budget management of higher education institutions,the government departments have gradually joined the specific application of performance evaluation in colleges and universities.At the same time,the budget performance evaluation system,which emphasizes the economic,efficiency and effectiveness of capital use,is beginning to be paid more attention by universities.This paper first compares the current situation of budget management and budget performance evaluation of colleges and universities at home and abroad,and analyzes the budget data of 985 colleges and universities in the past two years,and finds out the problems in the implementation of budget and performance evaluation.To put forward the necessity of constructing the performance evaluation system of university budget implementation.Secondly,the construction of new institutions of higher learning budget performance evaluation system.Firstly,the performance evaluation system is selected from four aspects: financial level,customer level,internal management level and learning and innovation.Then use the analytic hierarchy process to determine the weight of each indicator.This paper chooses 985 budgets of a college in 2015 as an example.Using MATLAB software to calculate and compare the data of 11 other 985 colleges and universities,the results are proved by the ideal results,and the practicality of the evaluation method is verified.The results put forward the corresponding improvement measures and opinions.Finally,some suggestions on how to construct the performance evaluation of university budget are put forward.