Research On The Construction Of Budget Performance Evaluation Index System Of P University Based On Government Accounting Reform

In recent years,with the rapid development of the higher education in China,there is a prominent contract between the increasing fund demand for the development of universities and the limited supply of financial resources.Local universities have some problems in actual development,such as limited budget fund allocation,various departments competing for budget fund,irrational fund structure and low asset utilization.In order to improve the utilization efficiency of budget fund and optimize the allocation of resources,it is urgent and necessary for universities to construct a set of scientific and comprehensive budget performance evaluation index system.At present,the existing budget performance evaluation index system of universities are constructed on the budget accounting of cash basis,and there is no research on the budget performance evaluation index system of universities after the government accounting reform.On January 1,2019,all administrative institutions have begun to implement the new government accounting system.The new system introduces the financial accounting function based on accrual basis which solves the problems under the old system such as the cost cannot be calculated and the assets and liabilities cannot be accurately reflected.Therefore,based on the new government accounting system,this paper selects P University,a local university in Hunan Province,as the research object,and constructs a set of scientific and comprehensive budget performance evaluation index system for it.Firstly,this paper conducts field research on P University and finds that the existing budget performance evaluation indicators are too simple which are based on the budget accounting dates of cash basis and only evaluates the implementation of budget,lacking a set of budget performance evaluation index system.Secondly,this paper combines the “double-basis” accounting characteristics of the new government accounting system and capital “input-output” route,from financial management,cost efficiency,teaching construction,scientific research construction,talent training and development potential these six aspects to design 30 performance evaluation indicators,and uses the Delphi Method and the Analytic Hierarchy Process to determine the index weight.Lastly,this paper tests the feasibility of the index system through the date of P University in the past four years and provides the relevant suggestions to improve the budget performance of P University.This research provides operational tool to P University to carry out budget performance evaluation after the government accounting reform,and improve the utilization efficiency of budget fund,optimize the allocation of resources and strengthen the cost control and the rationality of the cost expenditure,so as to reduce the bad phenomenon of various departments competing for budget funds and resources.