Study On The Problems And Countermeasures Of Performance Management Of A University Financial Budget

After the reform and opening up,China's demand for higher education talents is increasingly strong,the development of higher education is related to improve the quality of the population,promote economic development,cultivate excellent talents important undertakings.With the national support for higher education and the adjustment of management policies,private colleges and universities have been developing rapidly in recent years.But due to the source of funds is weak,financial pressure has been an important factor restricting the development of private colleges,in the implementation of the 19 big about under the background of "the full implementation of performance management" requirements,budget performance management system to improve and optimize to be run by the local colleges and universities to perfect budget management system in use of feasible path,also is the key to increasing the use of funds performance.The implementation of budget performance management can promote the optimal allocation of various resources in private colleges and universities,improve the use effect of funds,and then the financial management ability of private colleges and universities,and guarantee the healthy development of private colleges and universities.Based on A budget performance management in colleges and universities as the research object,in view of the internal management of colleges and universities,by analyzing the status quo of A budget performance management in colleges and universities,puts forward the main problems in financial budget performance management and the insufficiency,and in accordance with the theory of performance management method for the improvement of financial performance management of the school strategy,effectively improve the level of A budget performance management in colleges and universities of technology.Paper first in the summary and combing foreign scholars for efficient financial performance management on the basis of the relevant theoretical research,in-depth analysis of A budget performance management of the main problems existing in colleges and universities,summed up the main problems of A financial budget performance management in colleges and universities focus on the goal setting,budgeting,budget execution,performance evaluation and so on four aspects.Among them,the main problems in the setting of performance goals are the insufficient understanding of the importance of performance goals and the imperfect decision-making mechanism of goals.The main problems in budget preparation include the incomplete scope of budget preparation,the lack of rationality of budget preparation and the unscientific way of budget preparation.There are many problems in budget implementation,such as strong arbitrariness,low intensity of supplementary adjustment and review,imperfect budget control system,imperfect indicators,unscientific methods and small scope of application in budget performance evaluation.And then A financial budget in colleges and universities is studied in this paper the improvement of performance management countermeasure,specifically from the perfect goal setting and decision mechanism,perfecting budgeting methods and processes,strengthen the monitoring of budget implementation and improve the budget performance evaluation system and so on four aspects,in view of the different stages of budget performance management,formulate specific measures to improve its overall level of budget performance management.Finally,the paper establishes the guarantee measures of A university's financial budget performance management,which is carried out by implementing the management responsibility,improving the business ability,improving the ideological understanding,improving the management system,and promoting the informatization construction.Through the implementation of personnel,technology,system and other security measures,to ensure the smooth implementation of A university's financial budget performance management improvement measures.In this paper,by analyzing the main problems of A financial budget performance management in colleges and universities,and scientific research and develop the improvement countermeasures,can effectively improve its budget performance management mechanism,to improve the level of A university budget management,perfecting A college financial budget performance management mechanism,to improve the budget performance management mechanism in colleges and universities to provide A theoretical guidance,promote the financial capital of norms,use of colleges and universities,safeguard the financial budget in colleges and universities A performance goals would be able to realize,enhance the capacity of budget implementation and supervision,and provide theoretical reference for the similar budget performance management in colleges and universities.