Research On The Improvement Of Central Special Funds Performance Evaluation System In Hunan University

The investment in college education is the basic and strategic investment to support the long-term development of the country.With the deepening of the reform of the national fiscal system,the proportion of investment in special funds for education has increased year by year.Financial special funds have become an important part of the budget of colleges.However,there are still many problems in the management of special funds in colleges.The main reason is that the performance evaluation system of special funds is not perfect.Therefore,improving the performance evaluation system of central government special funds will help colleges optimize the allocation of funds and improve the efficiency of funds.Based on the reform of higher education system and budget system,this paper improves the old performance evaluation system.According to the documentary spirit of various special fund management methods issued by the Ministry of Finance,this paper further refines the performance indicator system from three dimensions: project decision-making,project management and project performance.On this basis,the Analytic Hierarchy Process is used to determine the weight coefficient,and the use and management of special funds are carried out by means of the efficiency coefficient method.Comprehensively score a relatively complete framework for the performance evaluation system of college special funds.It is hoped that in the process of exploring the construction of Hunan University's special fund performance evaluation system,it will be able to provide a reference for the improvement of the special fund performance evaluation system for higher education institutions.We hope that it can improve the efficiency of the use of various special funds,and make the limited public financial resources at a higher level.Education personnel training,scientific research,social services and cultural heritage play their unique and important contributions,which will help China's higher education to achieve sustainable development.