Research On Performance Evaluation Of Budget Management In GY University

With the increase of educational expenditure in colleges and universities,the performance evaluation of budget management has also been attached importance to by the governor of colleges and universities.With the reform of the financial budget management system in our country,colleges and universities,as part of public institutions,also need to conform to the development trend and establish a budget management performance evaluation index system.Although the Ministry of Finance and local governments at all levels have issued some documents and regulations,which provide institutional guarantee for the performance evaluation of budget management,the reference documents for the performance evaluation of budget management in local colleges and universities still need to be established and perfected.The GY University involved in this research needs adequate financial support in personnel training,scientific research and social service activities.Although the national financial grants for the university have increased year by year,its expenditure has also increased sharply.Currently,GY University is still relatively short of funds,so that every school in the university must improve the efficiency of the use of funds,strengthen budget management and establish a reasonable performance evaluation index system for budget management,if they want to improve their teaching quality,scientific research ability and social influence.However,GY University has not yet formed a set of feasible performance evaluation index system for budget management,and the use of funds in the university is relatively extensive and inefficient.Therefore,based on the investigation and analysis of the current situation of budget management performance evaluation in GY University,combined with relevant national policies and regulations as well as GY University's own characteristics,this paper brings forward a budget management performance evaluation index system based on the grounded theory.From the aspects of budget resources input and budget performance output,this paper constructs specific indicators covering teaching,scientific research,finance,talents,society and other aspects,and makes a comprehensive and hierarchical comparison and evaluation of budget management performance in GY University.In the evaluation index,budget resources include financial,human and material resources.The budget performance output mainly includes operational performance of teaching and research,financial performance operations,talent budget performance and social performance.In this paper,AHP is used to determine weight,and the results of 2017 GY University budget management performance evaluation are obtained according to historical standards,and then puts forward the specific measures to guarantee the operation of the evaluation index system.The purpose of this paper is to explore the way to improve the accuracy and effectiveness of the budget management in GY University,combining the university's performance evaluation with its budget management,and gradually realizing the good vision of changing the university's fund management from " focusing on capital input" to " focusing on output effect",promoting the optimal allocation of university funds,and ensuring the all-round development of GY University.