Study On The Strategy-oriented University Budget Performance Evaluation System

From the perspective of the external environment of the university,the scale of higher education is rapidly expanding.The demand for education funding in universities is increasing year by year.The government has begun to attach more importance to how universities allocate educational resources rationally and exert greater benefits.From the perspective of the management environment in the university,the current budgeting method adopted by universities is not scientific enough,the budget goal is out of line with the strategic goal of the university;the implementation of the budget is not strict with unclear responsibilities;the evaluation of the budget lacks the assessment of the degree of strategic realization and the result of budget evaluation is unscientific with poor applicability.From the research status quo,the research on the budget performance evaluation of domestic universities is still in the primary stage.There is no standard definition for the concept of budget performance in universities.There is also no consensus on the extent to which performance information affects the distribution of resources.Therefore,it is necessary to further research on this topic.The design of university budget performance evaluation system should reflect the "achievements" and "effects" produced after the implementation of the university strategy,so that the evaluation results can be used to adjust strategic planning and budget arrangement for the next year,making the budget truly strategic support.Based on the background of government budget performance reform and the social responsibility undertaken by modern universities,the paper studies how universities pursue excellence management.Based on the study of the budget performance of domestic and foreign universities,referring to the theories of corporate strategic management and the government's new public management,this paper builds a strategic performance evaluation system that is suitable for the development of modern universities with the tools of strategic map and the balanced scorecard,and applies in the case university to connect strategic objectives with budget targets.This paper provides theoretical and practical support for the exploration of the strategic budget performance management mode in universities,and promotes the popularization and application of government budget performance reform at the university level.