A University Project Budget Performance Management Research

With the continuous development of market economy,the requirement of national public finance efficiency becomes increasingly urgent in recent years.Not only to achieve fair distribution,has the state financial fund needed to achieve more effective use.Therefore,we need to vigorously strengthen the budget performance management system construction of each unit and department.The third plenary session of the eighteenth in2013 pointed out: "budget performance concept has not yet deeply rooted in the hearts of the people;budget performance function is difficult to play." In June 2014,"performance management research committee was established,which goal is to perform budget performance management theory research,perfecting budget performance management system from all walks of life.Higher education made great contribution to the society prosperity and the national development by means of training talents.with the deepening reform of continuous progress,the state investment in higher education is also increasing,its undertaking revenue is also rising,and it's is particularly important to optimize the allocation of resources and to improve the service efficiency of funds.Therefore,it becomes imperative to strengthen the budget performance management research.In this paper,on the basis of existing research literature,the concept of budget performance management in colleges and universities is defined by means of the integrated use of literature analysis,case study method and questionnaire method.With public finance theory,new public management theory and principal-agent theory as the foundation,the project budget performance management of A university is analyzed;combining with the school development strategy,the countermeasures of project budget performance management of A university is brought forward.Studies have shown that A university only set scientific project budget performance goals.To strengthen the monitoring of project budget before execution,execution and after the execution,and to implement performance audit and perfect the project budget performance evaluation system,project budget performance management of A university can achieve from form to substance,optimize its allocation of resources,improve the service efficiency of funds.