Research On The Performance Management Of Budget Project Database Of Public Universities

At present,China has entered the New Normal,turning from high-speed growth to high-quality development.The Party's 19th National Congress of the Communist Party of China(CPC)has pointed out that the major contradictions in our society have been transformed into the major contradiction between the people's growing needs for a better life and the unbalanced domestic development.The imbalance largely depends on the extensive development approach we adopted in the past,especially in the matter of fiscal expenditure,such as paying great intention on the investment regardless of the management and focusing on spending while performance appraisal was left ignored.Hence,in order to overcome the prominent problem in performance management system,we ought to implement all-round budget performance management as the breach of deepening the reform of budget system in accordance with the requirements of deepening reforms comprehensively.The public universities in China have become a vital component in regard of the strategy of invigorating China through science,technology,education,human resource development and innovation-driven development.Given the funding for education grown steadily,the higher education of our country has been developed rapidly in recent years.Due to the large-scale of funds and the variety of funding source,the project management of public universities has its unique complexity and particularity.While the public universities and scientific research institutions in our country enjoying the benefit from reforms to streamline administration,delegate powers,and improve regulation and services,their endorsement for managerial mechanism associated with budget project database as well as the establishment of budget performance system based on the database,yet remain to be an urgent problem to be solved.This paper builds upon public universities' budget management,project database management and performance management,by adopting budget project database performance management as research framework.Targeting the establishment of budget project database and performance system for N university,the analysis will provide an insight of deepening the reform of budget project database performance management for public universities,and providing some practical suggestion on this thorny question.By studying the budget project database of N University,the analysis shows that the rolling budget management fails to implement thoroughly,as well as the communication channels prior to Industry financial integration and information system of process management.The interviews with the accountants and business personnel give away even more severe issues on professionalism,in the aspect of budget performance management,goal setting,process monitoring,performance evaluation and evaluation result feedback.Through the research,it is easy to find that these problems are mutual among the universities.This article focuses upon those questions and provides suggestion,hopefully the later research on the budget project database and budget performance management would find out study upon N University productive and helpful.The research methods of literature research,field research,case analysis,experience summary is all used in this thesis.Different from the common perspective of static analysis of a single link,this thesis controls project and performance through financial means,and takes budget management as a connecting point to closely integrate budget management,project database and performance management.Finally,it builds the logical framework of budget project database performance management,so that the innovation of the management mode and improvement of the management level can be realized.