Research On Financial Expenditure Performance Evaluation System And Financial Appropriation Mode Of Colleges And Universities In Anhui Province

Colleges and universities play an extremely important role in promoting social and economic development.Anhui is a large province in the central region.It is urgent to promote the development of education.In the ten years from 2006 to 2016,the financial education expenditure of colleges and universities in Anhui province increased from 1 billion 590 million to 14 billion 257 million CNY.The investment of financial education funds provided strong support for the Colleges and universities,Such as the guarantee of basic conditions,the construction of scientific research platform,the improvement of the teaching management and teachers' comprehensive ability.With the increase of educational expenditure,colleges and universities face the same problems.The first is low execution rate of financial budget.The second is low efficiency of capital use.The third is irrational allocation of resources.Reforming the scientific establishment of performance evaluation system and the way of financial appropriation is very urgent.From the perspective of finance,it is of great practical significance to select the indicators with clear orientation,prominent emphasis,good comparability and strong accessibility in the performance evaluation of colleges and universities.The performance evaluation index of fiscal expenditure designed based on principal component analysis(PCA),data envelopment analysis(DEA)and other analysis methods can reflect the input and output situation of colleges and universities.It can realize the standardization of evaluation results and compare the efficiency of financial expenditure among institutions of higher learning.The purpose of performance evaluation of fiscal expenditure is to link it with the financial allocation method.Scientific and reasonable performance evaluation report becomes an important basis for the next performance allocation.This article selects three years of 22 provincial universities and colleges of undergraduate course in Anhui province actual data as sample,combining data envelopment analysis(DEA)evaluation results,and exploring the performance oriented way of funding budget allocations and performance in colleges and universities in Anhui province.It is the practical application of new public management theory,performance budget theory and other relevant theories for the organic combination of financial expenditure performance evaluation and financial allocation.According to this article and the actual financial expenditure of Anhui higher education institutions,we could make the following optimization suggestions.First,strengthen the construction of big data information in Anhui higher education institutions and construct the data of innovative development of higher education.Second,we will improve the internal control of institutions of higher learning in Anhui province and give full play to the benefits of capital use.The third,it develops Anhui wisdom and establish a performance-related budget allocation model besides it takes the lead in achieving a breakthrough in the reform of the budget system.