A Research Of Budget Performance Evaluation System On University

Forty years since the reform and opening up,with the development of the planned economy to the market economy,the sources of funds of colleges and universities are no longer single,forming a diversified fundraising bureau,and universities have gradually changed from an input mode to an input-output mode.This makes it impossible for colleges and universities to retain the previous financial management model.Budget management is an important part of financial management.At present,the budget management of colleges and universities has the use of funds and low utilization rate.In reality,how to manage budgets reasonably and effectively has become an important topic for many scholars.First this paper compares the relevant theories of budget performance evaluation at domestic and abroad,and deeply studies the problems in the budget performance evaluation in China's colleges and universities.Secondly,based on the strategic performance management theory,principal-agent theory,input-output theory and stakeholder theory,then using the literature analysis,comparative analysis and analytic hierarchy process to construct an effective evaluation index system for college budget performance on the input and output of colleges' property and resources.The output contains teaching,research,social satisfaction and development capabilities.Finally,as C University a case,it introduces the basic situation of C University and the status quo of financial management,analyzes the preparation,execution,control and performance evaluation of C University budget,and selects the budget and final data of 2016-2018.The author draws conclusions and analyzes them,and suggests for university's improvements.