Research On Budget Performance Evaluation System In A University

A university system reform has made great progress with the development of the times.Its management mode has been successfully transformed into the mode of "the government implements macro-management,the school faces the society to run schools independently",thus gaining more and more independent and self-management power.Although colleges and universities A have the convenience of raising funds and using funds,they also have obvious risk of fund management.Affected by many factors,such as promoting economic growth and easing employment pressure,the scale of A university has been expanding continuously,and the contradiction between insufficient funds and the high-speed development of the school has become increasingly prominent.According to the way of financial budget management in Colleges and universities,the single way of financial allocation can not meet the financial management needs of A colleges and universities.Therefore,it has become an important topic for A colleges and universities to construct budget performance evaluation system under the limited resources allocation.This thesis draws on the domestic and foreign research results on budget performance and performance evaluation,from the perspective of performance budgeting performance evaluation,category view,structure view and index view,through membership,measurement,correlation and discrimination analysis,multiple empirical selection of evaluation indicators is realized by using grey relational degree method,The analytic hierarchy process was used to empower each evaluation index,therefore,the budget performance evaluation index system of A university is established.Combined with the actual financial accounting data ofA university,the comprehensive budget management of A university is comprehensively evaluated by using the fuzzy comprehensive evaluation method,and analyze the evaluation results and put forward Suggestions for improvement.It is found in this thesis that the average allocation level of students' funds and the investment level of teaching funds are the main factors restricting the performance score of budget preparation.Poor budget revenue,overexpenditure and underexpenditure are the main factors that affect budget performance.Meanwhile,the main factors of poor performance in final budget are low expenditure per student,poor ability of self-financing and insufficient per capita school allocation.In addition,the utilization rate of human resources is also worthy of attention.