Research On The Budget Performance Evaluation Of The Construction Of Application-oriented University Teaching Staff

With the development of social economy,China's higher education has entered a new era,an era of high-quality development.The construction level of the teaching staff is an important embodiment of the level of running a university and the level of teaching,and also an important content of the high-quality development of the University.On the other hand,in order to meet the needs of the society for high-level applied talents,many colleges and universities have transformed to the application-oriented universities,and the application-oriented universities have higher requirements for the teaching staff,and need to invest more funds.In recent years,the major colleges and universities have been increasing the input of budget funds for the construction of master capital team year by year,whether the allocation of funds is reasonable,whether the input-output is consistent and other issues have become the focus of social attention.Therefore,it is of great significance to study the budget performance evaluation of the application-oriented university faculty construction.The purpose of this paper is to construct the performance evaluation index system based on the construction budget of applied colleges and universities,in order to provide theoretical and practical reference for improving the efficiency of the use of budget funds.This paper first introduces the significance of studying the budget performance evaluation of teachers' construction in applied colleges,and then expounds the innovation of this paper in the index system and research field.Secondly,a set of financial and non-financial indexes is constructed by using balanced scorecard and AHP Performance evaluation index system combined with standard.On the basis of this,T university is taken as the case study object,and the performance evaluation of the budget implementation of the construction of the teaching staff of T university is carried out to verify the feasibility of the index system in practical application.The conclusion of this paper shows :(1)in the process of carrying out budget performance evaluation of teachers' construction in applied colleges and universities,we should not only consider the financial results,but also fully consider thedemands of stakeholders,and assess the budget implementation effect from different levels,so as to promote the optimization of teachers' structure and the improvement of the efficiency of the use of funds.(2)The successful implementation of the budget performance evaluation for the construction of teachers in applied colleges and universities requires all teaching staff to establish the concept of performance management,and have professional performance management talent.At the same time,it is necessary to establish and improve the management system of budget preparation,execution,feedback,supervision and so on,so as to improve the system guarantee for the effective use of budget funds.