Research On Performance Management Of University Financial Special Funds Based On Analytic Hierarchy Process

In the future,education will go first.Since the reform and opening up,the party Central Committee and the state have paid more and more attention to colleges and universities.The annual education funds of higher education institutions have increased simultaneously with the continuous investment of policies in China's higher education,and the development of special funds for colleges and universities has been the most protruding.So how to systematically and efficiently evaluate the special funds of colleges and universities to promote the utilization of special funds in colleges and universities has become a hot topic in the current academic circles.Therefore,the establishment of a special fund performance evaluation system on this basis not only satisfies the current development needs of higher education institutions,but also makes the performance management of higher education special funds.This paper focuses on the performance evaluation of colleges and universities' special funds,first briefly introduces the concept of special funds and performance evaluation of colleges and universities,and then studies the existing literature on the performance evaluation of college special funds.Three first-level indicators of financial benefits,personnel training benefits,and academic results benefits are established according to the “smart” principle.The implementation rate of special funds,training and introduction of senior talents 11,the innovation team,the number of SCI papers published,and other 11 secondary indicators have built a performance evaluation system for colleges and universities.Then,based on the actual situation of N University,the longitudinal analysis of the first phase of the special project construction and the second phase of the project will be carried out.This paper takes the fund of N university's dominant discipline construction as a case,and conducts a concrete empirical analysis on the performance of special funds in colleges and universities.The performance evaluation system of college special funds established by the analytic hierarchy process is reasonable and feasible.