Research On Performance Budgeting In Higher Education Institutions Based On Balance Scorecard

We reach a lot of achievements on the performance budgeting reform after years of practice since 2003 that the government put forward the performance evaluation.More and more scholars research the performance budgeting,giving rational suggestions for the performance budget reform in our country through borrowing other countries experience and analyzing the reform practice of performance budgeting in our country.However,although researches about performance budgeting in colleges and universities increase day by day,many problems exist,such as low research level,simple content and so on.The new “Budget Law”,which was revised in 2014,prescribes that “The governments at all levels,departments and units should carry out performance evaluation about budget spending”.As a kind of institution,the colleges and universities,who undertake four functions of cultivating talents,scientific research,servicing the society and cultural inheritance and innovation,also should carry out the performance evaluation.There are many problems in college's budget management,such as rough budgeting content,lacking of rigidity and binding in budget execution,short-sighted evaluation target and unscientific evaluation indicators.This paper summarizes the research status quo of performance budgeting in china and abroad through literature research method.Then this paper summarizes the development of performance budget in China from three aspects of performance budget of the historical origin,the law and practice development.The paper states the connotation,problems and the necessity of performance budgeting in colleges and universities,and the relationship between performance budgeting and evaluation.Then this article proposes the implementation suggestions of performance budgeting reform in colleges.A method of building evaluation system of performance budgeting in universities is put forward based on Balance Scorecard(BSC)and the method of G1.First,initial performance indicators of four dimensions of BSC are built.The improved indicators are finally established by using descriptive statistical analysis based on surveys and correlation analysis through spss22.0 according to the data of 28 universities,which are directly under the Ministry of Education.Then,Order-relationship Analysis(G1 method)and surveys are used to calculate the weight of dimensions and indicators.Finally,this paper analyzes the performance budgeting of T university from the horizontal and vertical aspects,based on the data of 28 universities in 2011 and T university from 2011 to 2013,and proposes the corresponding improvement measures and suggestions.