Research On The Performance Evaluation Of The Central Special Fund Budget Of University A

With the government's continuous investment in college education,the construction of college projects has been improved rapidly.The central government's investment in special funds for local universities is also increasing.In recent years,the state has issued some relevant performance management measures to vigorously promote the whole process of budgetary performance evaluation of special funds.In-depth research on the budget performance evaluation system of college special funds can not only improve the management efficiency and use efficiency of college special funds,but also actively respond to national policies and help promote the "full implementation of budget performance management" process.However,the current budget performance evaluation system for college special funds is not yet perfect,and there is no scientific and targeted evaluation system.In-depth research is needed.This article uses budget performance management,new public management and other theories,with A university as the research object,to conduct a systematic and in-depth study on the budget performance evaluation of the central special fund.First,it analyzes the actual situation and existing problems of the performance evaluation of the central special fund budget of University A.The use of central special funds and budget performance evaluation of A University are analyzed mainly from the aspects of fund amount,project structure,and execution scale distribution.The study found that the school currently has problems such as the inadequate work of the central special fund budget performance evaluation link and no special budget performance evaluation system.Second,the A university central special fund budget performance evaluation system has been constructed,focusing on the design of project decision-making,A budget performance evaluation index system composed of four dimensions: project management,project output and project efficiency.According to the characteristics of the four types of projects such as the central public service platform,provincial key discipline platform,teaching experiment platform and scientific research platform of the school,the individual budget performance evaluation indicators were designed from the two dimensions of project output and project benefit;Taking the library project as an example,using the designed special fund budget performance evaluation index system to evaluate the current performance and mediumand long-term benefits of the project,it was found that the digital library project has problems such as low data resource sharing rate and lack of personalized information service.And put forward relevant suggestions on the performance of project funds and budgets for practical problems.The results of this research will promote the improvement of the performance evaluation system of the special fund budget of University A,and at the same time have a certain reference and reference value for the performance evaluation of the central special fund budget of other universities.