Research On The Integration Of University Resources And The Improvement Of Financial And Educational Expenditure Performance In Henan Province

Henan provincial government attaches great importance to education,In order to promote better and faster development of education,the financial investment especially in higher education continues to increase,but this still cannot meet the huge the huge financial expenditure needs of colleges and universities.The use of financial funds should be based on efficient utilization,and the current performance of financial education expenditure in colleges needs to be further improved.Since the enrollment expansion of colleges and universities,the number of schools has been increasing,the scale of expansion has been increasing,and the demand for various resources such as people,property and so on has been increasing,which has forced the expansion of financial and educational expenditure scale and the change of expenditure structure.An objective examination of the expanding scale of financial and educational expenditures and the development trend of structural changes shows that the main problems of low performance lie in the excessive expansion of the scale of software and hardware in universities,the repeated construction of homogeneous resources among universities,the low utilization rate of social resources such as libraries and reference rooms,and the ineffective exertion of human resources,Many problems lead to the huge waste of university resources,which in turn leads to the low efficiency of financial and educational expenditures.In order to improve the efficiency,many colleges and universities have carried out resource integration,and Henan Province has also taken the form of revocation,merger,transformation,co-construction and sharing,centralized management and other forms of resource integration.Relevant documents at home and abroad show that the integration of university resources has a positive impact on the performance of financial and educational expenditure in universities.It can improve the efficiency of resource utilization,reduce waste of resources,reduce the shortage of financial and human resources in universities,save the cost of financial capital,and further improve the performance of financial and educational expenditure in universities.In order to measure the performance level of financial education expenditure promoted by the integration of resources in colleges and universities,this paper conducts an empirical study on the performance of financial education expenditure from the perspective of the integration of resources in colleges and universities based on practical research.This article first investigates and studies the situation of university resources integration in Henanprovince,elaborates the ways and contents of university resources integration,analyzes the achievements and existing problems of resource integration,and points out that the utilization efficiency of human,material and financial resources in the process of university resources integration in Henan province has been improved,but there is still some room for improvement in the strength of resource integration,mainly lied in: first,the lack of policy guarantee for resource integration;Second,the consciousness of resource integration is not strong.Third,the mechanism of resource integration is not perfect.Then analyze the effect mechanism of university resource integration on financial education expenditure performance through logic analysis,and analyze the mechanism of resource integration on university financial education expenditure performance from four dimensions: resource input dimension,resource management dimension,resource allocation dimension and resource output dimension.Thirdly,according to the four dimensions of resource input,resource management,resource allocation and resource output,this paper establishes a performance evaluation index system of financial and educational expenditure based on resource integration,analyzes the evaluation index system by using AHP and efficiency coefficient method,and takes five universities in Henan Province as examples to apply the index system,and the results showed that Zhengzhou University(A)scored 80.11 points,Henan University(B)scored 77.68 points,Henan University of Science and Technology(C)scored 75.63 points,Henan Agricultural University(E)scored 74.69 points,and Henan Normal University(D)scored 73.73 points,indicating that the performance of financial education expenditure based on resource integration was average or on the upper level,which verifies the conclusion that there is a large integration space in the fourth chapter of resource integration.At the same time,the weights of resource allocation performance and resource management performance are 0.42 and 0.33,which are relatively large,indicating that the university resource integration mainly improves the performance of resource allocation and resource management to improve the performance of financial education expenditure.Finally,according to the research on the integration of resources in colleges and universities in Henan province and the analysis of the empirical results in this paper,the author puts forward some suggestions to improve the performance of financial education expenditure based on the integration of resources.