Research On The Performance Evaluation Of Special Financial Expenditure Of F Universities

As the national "double leading" the implementation of the strategy and the rapid development of the cause of higher education in our country,the state must increase the overall investment in colleges and universities,administrators in colleges and universities on how to manage and use the money well,make it play the biggest benefit is increasingly attention.Existing Treasury promote the use of the fiscal special funds expenditure performance evaluation system in colleges and universities,pay more attention to the crosswise comparison between universities,but not to reflect comprehensively the financial input in a period of a certain college of higher education career after the purpose of the output performance,this paper try to explore can meet the demand of college management of special financial funds expenditure performance evaluation system.Based on the actual demand,this paper discusses the feasible scheme of the performance evaluation of financial special funds in F universities.Firstly,the theoretical basis and research status of performance evaluation are reviewed.Then on this basis,combining with F university finance special fund performance evaluation work present situation,problems and to achieve the purpose of this paper,the special financial performance evaluation of colleges and universities is divided into improving the performance evaluation of the basic conditions for offering education,teaching reform class performance evaluation,performance evaluation of basic scientific research and development of "double top" and characteristic four modules,such as performance evaluation and on this basis to establish the four secondary indexes,under the secondary indexes,set up 27 tertiary indicators,through the combination of qualitative evaluation with quantitative evaluation,established the evaluation index system.Index system established,through the design method and evaluation standard method for determining weights is introduced and compared,this paper chose the Delphi method and analytic hierarchy process(ahp)combined with the weight of design method and standard method to determine the standard values of history,eventually forming a set of suitable for financial management of colleges and universities demand F special funds expenditure performance evaluation system.This paper is based on the results obtained from the three years of special financial expenditure of the university from 2014 to 2016,and the system is used for evaluation and analysis.The results of evaluation and analysis show that the performance of F universities declined in 2015 and rebounded in 2016,but it has not recovered to 2014 level.This conclusion is consistent with the actual situation of the university in the corresponding period,which also indicates the practical significance of the evaluation system of financial special funds in F university.Performance evaluation is a part of performance management,and performance evaluation is the foundation for the next performance management.In the last part of the paper,the author puts forward some Suggestions on how to improve the performance level of financial special funds.We should build a performance evaluation system with multiple subjects,attach importance to the analysis of evaluation results,and give full play to the guiding role of performance evaluation results.