Financial Budget Performance Evaluation System Of Colleges And Universities

Colleges and universities are the future of society.As a public institution,many public universities in China have always received government financial support.However,under the background of the further in-depth reform of the market economy system,funding sources for colleges and universities have begun to diversify,and at the same time they are facing more Output pressure.However,in financial budgeting,many colleges and universities still use the traditional budgeting method,lack performance evaluation,and have many problems.It is necessary to adopt a reasonable evaluation method and evaluate the performance of domestic college budget management.This article takes H School as an example to carry out this work,which has a certain typicality.Based on the general problems of China's college budget work and the specific conditions of H School,this paper proposes the background and significance of the research,summarizes the current literature conclusions,sorts out concepts such as budget management and performance evaluation,and puts into production.I studied the theory,motivation theory,and stakeholder theory.Secondly,it summarizes the current status and problems of domestic university budget management,sorts out the development history of domestic university budget management and the general measures adopted at this stage,and analyzes its shortcomings,including insufficient awareness of performance evaluation,imperfect organizational structure,The department's budget goals are not unified with the school,the budget preparation is unreasonable and the accuracy rate is low.At the same time,it summarizes the significance of carrying out university budget performance evaluation,and believes that it can optimize internal management,rationally allocate internal resources,fully mobilize the initiative of the department,reduce financial risks,Enhance college strength.Thirdly,this paper constructs a performance evaluation system for university budget management,screens 25 indicators,and sorts out methods for determining the weight of indicators,including constructing a hierarchical structure,establishing a correlation matrix performing consistency checks,and summarizing the application of evaluation results.Finally,this article takes H School as an example to evaluate the performance of its budget management work.Based on the current status of school budget management,it interviews the person in charge of budget work to determine the judgment matrix.The corresponding weights are derived from the requirements of testing.The evaluation results are realistic.Based on the performance index values in 2017,the performance scores in 2018 and 2019 have relatively declined.Therefore,this article gives the countermeasures for optimizing the budget management of H School,including enhancing the awareness of performance evaluation,improving the performance evaluation management system constructing information communication guarantee,and constructing reward and punishment mechanisms.The research conclusions in this paper can objectively evaluate the budget work of H School,and the proposed optimization measures are also targeted to a certain extent,which is conducive to improving the budget work and improving budget results of the school.