Research On The Performance Evaluation Of University Financial Funds Based On Cost-benefit Method

Financial capital is an important part of the source of university funds.With the continuous investment of the state in higher education,a series of problems arise in the use of financial capital.Performance evaluation of financial funds is an effective basis to measure whether the financial funds have been used and allocated scientifically and reasonably.Through the analysis and application of performance results,the management and supervision of the use of financial funds can be strengthened and the efficiency of the use of government financial funds can be improved.Therefore,the performance evaluation of higher education financial funds is not only the requirement of realizing the modernization of university governance,but also the guarantee of realizing the double first-class strategy of colleges and universities.As one of the first batch of "double first-class" colleges and universities,financial investment in University B has grown rapidly in recent four years and its proportion in total income has also increased year by year.This also proves that the State supports the development of higher education through funds and promotes the implementation of the two first-class strategy.But on the other hand,whether the huge financial investment has achieved the preset policy effect,whether it has achieved the performance goal,is also a concern from the government to the public.In this paper,cost-benefit method is selected to study and analyze B University.In order to complete the construction of financial fund performance evaluation system,we need fund performance evaluation indicators to support the structure.Because China is building first-class universities and first-class disciplines,the selection of indicators should be combined with the evaluation standards of "double first-class" universities.This paper will take this standard as the guide,construct the financial fund performance evaluation system of B University,and objectively evaluate the financial fund performance of B University.Through the research,it is found that the level of talent cultivation and output of University B has been increasing year by year since it was listed as "double first-class" college,the ranks of teachers and scientific research talents have been expanding,the allocation offinancial funds is effective,and the overall development level is good.