Research On The Performance Evaluation Index System Of Special Funds Budget For Discipline Construction In Colleges And Universities

In the final analysis,the competition between national development is the game between education and science and technology.Higher education bears the heavy responsibility of scientific research and personnel training.The development of colleges and universities can not be separated from the investment of special funds,whether in the initial stage of enrollment expansion for hardware facilities,or in the later stage of the construction of the connotation of the investment in subject construction funds.Connotation construction is the key factor to determine the quality of education.As an important part of connotation construction,discipline construction has a decisive impact on the level of running a university.The effective allocation of discipline resources directly affects the effectiveness of discipline construction in Colleges and universities.In order to ensure that the utilization efficiency of special funds for Discipline Construction in Colleges and universities is fully highlighted,a resource allocation mechanism reflecting the actual operation and the level of running a school must be established.The research on the evaluation and budget allocation of the special funds for discipline construction is not only the external demand for the transformation of the state investment mode,but also the internal need for universities to clarify the use of funds,improve the management level and the efficiency of the use of funds.In this paper,the analytic hierarchy process(AHP)and Delphi method are applied to construct the hierarchical structure model of the performance evaluation of the budget of the special funds for Discipline Construction in Colleges and universities,and the empirical analysis is carried out by using the model.Firstly,the paper discusses the theoretical connotation and current research situation of budget control and performance evaluation.On this basis,the special performance evaluation system of university discipline construction is initially proposed as two first-level indicators of input and output,and input indicators are divided into six second-level indicators and 28 fourth-level indicators according to scientificresearch,student training,academic exchanges and sustainable development.Then it supplements and defines the indicators by Delphi method,and establishes the performance evaluation index system of colleges and universities.On the basis of explaining the basic principle of analytic hierarchy process in detail,the final weight of performance evaluation index system was given,and the performance evaluation index system of special fund for nursing discipline construction was formed.On the basis of theoretical research,taking nursing specialty in a university as an example,this paper makes an empirical analysis of the performance evaluation system of special funds for university discipline construction by using historical comparison method.Combined with the performance evaluation index system of special funds for nursing discipline construction,the output indicators of nursing specialty in a university in recent three years were analyzed one by one.Combined with the analysis results,the strategies and suggestions for strengthening the performance management of nursing specialty funds in a university were put forward.The conclusion part of the paper puts forward corresponding suggestions to improve the budget control level of a university according to the results of performance evaluation of special funds for nursing discipline construction.It is suggested that a university should give full play to the guiding role of performance evaluation results and improve the level of budget control from four aspects:implementing performance concept,strengthening information sharing,improving internal management system and the application of evaluation results.