Research On Performance Appraisal Of Budget Of Secondary Teaching Unit In Colleges And Universities

The scale of higher education in our country has been gradually expanded,and the demand for funds has been increasing.However,the funds invested by the state finance are limited.How to improve the budget management ability of colleges and universities and maximaze the use of funds in colleges and universities are in urgent need of researching and solving.Currently,most of the colleges and universities of our country implement the two-staged management based on institudes.The institudes of colleges and universities have become important responsible entities.As the core of teaching work in colleges and universities,improving the budget planning and management ability of secondary teaching unit is the basis for improving the resource allocation efficiency of colleges and universities,and also the basic and important part of the budget management reform in colleges and universities.However,the budget management of most secondary teaching unit of colleges and universities meet so many problems,such as the performance appraisal system of budget has not been built and the design of performance indicators are not reasonable.And thus they failed to make scientific and effective evaluations to the using effect of resource.The efficiency of using resource is poor.Thus affecting the entire resource allocation efficiency and strategic planning of colleges and universities.Based on the above understanding,this article studies the performance appraisal of budget of secondary teaching unit in colleges and universities.Firstly,it studies the theories of budget and the performance appraisal of budget,and the legal policies also.Confirming that using the performance appraisal in the budgets of colleges and universities and the secondary teaching unit of colleges and universites is reasonable.Then,it analyzes the present situation and existing problems of the budget management of colleges and universities in our country.And expounds the necessity of the application of the performance appraisal in colleges and universities and in the secondary teaching unit in colleges and universities.Based on the case study of A university,it analyzes the basic situations of A university and the secondary teaching unit.And then analyzes the weak point of the performance appraisl of the secondary teaching unit in A university.Then it sets up the performance evaluation of the secondary teaching unit based on the construction principle,the choose of evaluating indicator and the weight of index.Finally,it puts forward some supporting measures to make sure that the performance appraisal of the secondary teaching unit in A university could implement smoothly.