A Study On The Performance Evaluation Index System Of University Budget Management

The opinions on the full implementation of budget performance management released by the CPC central committee and the state council in September 2018 mentioned that the full implementation of budget performance management is a key measure to optimize the allocation of financial resources and improve the quality of public services.At the same time,We will put in place a comprehensive?procedure-based?transparent budget system that uses well-conceived standards and imposes effective constraints and we will implement performance-based management at the 19 th National Congress of the Communist Party of China.Driven by the continuous development of national economy,colleges and universities are facing challenges and opportunities.The ability of running schools and scientific research has been improved,which has laid a good cultural soft power for the country's development.The scale of colleges and universities is growing,the sources of funds are becoming diversified,and the scale of funds is also growing.How to use the limited funds within a year to achieve the strategic goals of universities is not only the focus of the government,but also the concern of the public.The effect of university budget management is related to the realization of its strategic goal to a great extent.Budget management can provide a direction and plan for the strategic goals of colleges and universities,and achieve their strategic goals in an orderly way.However,performance evaluation can provide an objective answer to the effect of budget management.The performance evaluation of budget management requires attention not only to the stage of budget preparation,but also to the process of budget implementation and the results achieved after implementation.This paper first expounds the research background and significance of the performance evaluation index of university budget management,summarizes the research status at home and abroad,and discusses the research content,method and framework of this paper.In principal-agent theory,new public management theory,key performance indicators theory and incentive theory,according to the actual situation of S university,to find the budget performance evaluation leadership performance management awareness weak,rarely set alone budget management,performance evaluation system is simple and extensive.Accordingly,solicit S universities engaged in budget management experts and relevant staff,and starting from the various stages of the budget management,combined with the characteristics of S university,the performance evaluation index system of budgetmanagement in colleges and universities is constructed,using the analytic hierarchy process and entropy weight method to the corresponding index of empowerment,and performance evaluation index of the new building was applied to S colleges and universities,analyzes its budget management and performance evaluation,and can be seen from the evaluation results after 2015 S of university budget management level is improving.Finally,based on the above information,some Suggestions are given to improve the performance evaluation of budget management in colleges and universities.By selecting and evaluating the indicators in each stage of budget management,the implementation effect of budget management can be comprehensively reflected,making the result more scientific and reasonable.At the same time,through the use of analytic hierarchy process and entropy weight method to set the index weight can be better applied to practice,in order to improve the awareness of performance and budget management level,to improve the performance evaluation system of China's colleges and universities budget management to provide a reference.