Project Expenditure Budget Performance Management Research About T Colleges

In recent years,with the continuous development of market economy,the demand of the state to improve the efficiency of public finance has become increasingly urgent.National financial funds should not only achieve equitable distribution,but also achieve effective use.Although our country has carried on a series of financial system reforms,has achieved remarkable results.However,there still exists the phenomenon of heavy input,light output,heavy distribution and light management,so it is necessary to strengthen the construction of budget performance management system of various units and departments.Colleges and universities have made great contributions to the prosperity and economic development of the country by sending a large number of talents to the society.Since the reform and opening up,the state has paid more and more attention to education and invested in education.But at the same time,it has also exposed the problems of inefficient use of funds and unreasonable allocation of resources in the budget management of colleges and universities.The university expenditure budget includes the basic expenditure budget and the project expenditure budget.At present,the proportion of project expenditure budget to total budget expenditure has increased year by year,and the proportion of project expenditure budget of most colleges and universities has reached 50%.There are some problems in the performance management of project expenditure in colleges and universities,whether it is the construction of project library,budget preparation,execution or evaluation.Therefore,it is necessary to study the performance management of project expenditure budget in colleges and universities.Based on the existing research literature,this paper comprehensively uses the methods of literature research and data analysis to analyze the current situation of project expenditure budget management in T colleges and universities on the basis of new public management theory,principal-agent theory,incentive theory and project management theory,and puts forward corresponding solutions in combination with the school developmentstrategy.According to the research,T colleges and universities can improve the efficiency of the use of project expenditure funds through scientific management of project libraries,setting scientific project budget targets,strengthening project budget execution and monitoring,and perfecting a series of measures of project budget performance evaluation system great practical significance to improve the level of financial management and promote the healthy development of university education.At the same time,it has certain reference function for other colleges and universities in our country to optimize the allocation of resources and promote the stable development of schools.