Research On University Performance Budget Based On DEA Model

Performance budget is not only a hot topic in the study of budgetary management in recent years,but also the direction of public sector budget reform in all countries.Through the new budget model,such as performance budget,the efficiency of public finance in various countries is obviously improved,the public products and services are constantly optimized and the cost is decreasing,and the public concern is satisfied..Our government has also taken strong measures to vigorously promote budget performance management,and is committed to optimizing the allocation of financial funds and improving the utilization rate.As the two level budget unit of the Ministry of education,colleges and universities objectively have the inevitable requirement of promoting performance budgeting.From the perspective of university itself,with the reform of the national higher education management system and the development of higher education,the competition among colleges and universities is becoming increasingly fierce.The survival and development of higher education has become one of the problems that university administrators can not avoid.Through budget management,it can effectively configure the scarce financial resources,and better accomplish the mission of colleges and universities in teaching,scientific research,social service and cultural inheritance.The improvement of output performance is an effective way to enhance the competitiveness of colleges and universities.In addition,with the reform of colleges and universities in China,the funds of colleges and universities are gradually diversified,and many stakeholders also keep a high attention on the efficiency of the allocation of financial resources in Colleges and universities.Therefore,both from the perspective of government management,or from the needs of colleges and universities,or the stakeholders' angle,universities must be strengthened.Calculate management to improve performance output.To this problem,some colleges and universities know first,and by setting certain performance evaluation system and using appropriate methods to evaluate the performance of the teaching units in Colleges and universities,and as an important basis for the distribution of financial budget.Based on many years' experience of budget management in Colleges and universities,this paper attempts to build a performance budgeting model that is in line with the actual management of colleges and universities.This paper expounds the related concepts of performance evaluation and budget management in Colleges and universities.Based on the theory of strategic management,new public management theory and principal-agent theory,the DEA model is applied to the analysis of the performance of the teaching and scientific research funds in the 19 colleges of colleges and universities from two aspects of static and dynamic aspects.This study finds that:through the two aspects of static and dynamic evaluation of S college budget performance,from the static point of view,since 2015-2017 years and three years,12 colleges have a strong ability to allocate resources in 12 colleges and universities,and can reasonably manage and effectively use the teaching and scientific research funds allocated by the school;only 4 colleges have achieved a large scale of effectiveness.The scale of the teaching and scientific research funds in most colleges is in a state of diminishing returns,and the average technical efficiency of the expenditure on teaching and scientific research in various colleges is more obvious,most of which have not been effective in realizing the DEA of the allocation of teaching and scientific research funds.From the dynamic point of view,since 2015-2017 years and three years,the pure technical efficiency change index and the scale efficiency change index of S colleges and universities have declined slightly.The combination of the two makes the average comprehensive technical efficiency change index of the colleges and universities decline,while the technological change index is increasing,driving the Malm of the colleges and universities.The Quist productivity index has risen sharply.The conclusions of static evaluation and dynamic evaluation are mutually confirmed and consistent,and it is still to be further promoted in the S colleges and universities in terms of the allocation of teaching and scientific research funds.Finally,based on the DEA performance evaluation method,the paper constructs a more effective budget allocation model for teaching and scientific research funds.The performance budget model can improve the performance of the teaching and scientific research funds in S colleges and universities,improve the budget management work,strengthen the budget performance management,and improve the efficiency of the use of funds.We can learn from it.