Research On Budget Performance Evaluation System Of Xi’an Aeronautical Vocational And Technical College

Higher vocational colleges and other institutions of higher education constitute the system of higher education in China.Since the eleventh five-year plan,education has achieved rapid development.For career education,higher vocational education to undertake the training for the social production,service,management,construction in one comprehensive skilled talents,it also played an important role in society to achieve modernization.For higher vocational colleges,the first general specialized colleges have evolved,namely the use of the name change,the secondary or secondary colleges and universities of secondary vocational colleges.Because of its history,conditions and teachers’ strength,there are certain differences with the higher vocational ’colleges,so the budget management level is correspondingly low.Department of education in China in recent years gradually increased emphasis on vocational education,under the influence of higher vocational colleges capital and revenue sources are expanded,from the original single level gradually transition to the complex structure,based on this,the cash flow of accounting in higher vocational colleges on the basis of development cannot meet the needs of today.The utilization,allocation and management of education resources in higher vocational colleges also need to be reformed to adapt to the new demand.At the present stage,it mainly presents the deficiencies of the budget performance evaluation system and the content of the budget performance evaluation system during the running and development of higher vocational colleges.Therefore,it is an important measure to continuously optimize the internal budget performance evaluation system of higher vocational colleges,which is an important measure to comprehensively improve the performance level and efficiency of the college budget.The article based on the current domestic and foreign research results,with xi ’an aviation vocational and technical college as an example,the balanced scorecard,key performance indicators,on the basis of the financial,customer,internal business process,etc,analysis the budget performance evaluation index system in higher vocational colleges.Under historical comparison,xi ’an institute of technology of profession of aviation 2014 budget performance score in line with the 2013(set at 100 points),until 2015,the budget performance had significant improvement.But compared with the social average,the school can score up to 93 points.Therefore,it can be seen that the comprehensive budget performance level of the university is different from the comprehensive budget performance level of the national demonstration vocational colleges,and there is still a lot of room for improvement.Reference to historical and social standard,from the horizontal and vertical two aspects to xi ’an aviation makes an analysis of the vocational and technical college,and gives the corresponding solutions for specific problems,to further research on overall performance evaluation in higher vocational colleges in China to provide reference and reference.