Research On Performance Evaluation Of University Budget Management

In recent years,with the development of the planned economy to the market economy,it is clearly seen that the management model of colleges and universities has changed from the input model to the input-output model,and the financing channel has changed from singular to diversified.The model is also constantly innovating and optimizing.In the category of financial management,budget management is in an important position.The scientific and effective budget management model plays an important role in promoting the comprehensive strength of colleges and universities.For the budget management of colleges and universities,performance evaluation involves all aspects and processes of budget management,so performance evaluation needs to be given enough attention.After studying the current development situation of colleges and universities,we understand that there are problems of low capital utilization and low efficiency of use.Therefore,it is very important to strengthen budget management and performance evaluation of budget management.In response to the country's request to strengthen performance evaluation for universities in order to promote the development of the new era,the university budget management performance evaluation index system was studied,and a complete and effective university budget management performance evaluation index system was constructed to actively meet various stakeholders.Budget management needs.This article first summarizes and analyzes the research on domestic and foreign budget management and performance evaluation of college budget management.Secondly,based on the input-output theory,the "3E" principle and the new public management theory,the literature analysis method and the analytic hierarchy process are used to construct A set of reasonable performance evaluation index system for college budget management is established.The relationship between performance evaluation and each process and branch of budget management is very close,involving four aspects: budget preparation,budget control,budget execution and budget effect.Then,take QD University as a case analysis object,specifically introduce the status of QD University's school running,financial status and budget management,collect and organize relevant data from 2016 to 2018,and use the budget management performance evaluation system to develop in-depth the study.Finally,it focuses on the problems existing in the budget management process of QD University and puts forward suggestions for improvement to promote the sustainable development of QD University.Through research,it is found that there are still some problems in all aspects of QD university budget management.There are problems in the budget preparation stage that are disconnected from the development goals of universities and colleges,and the methods of budget preparation are backward.There is a lack of legal protection in the budget execution stage.Budget control in the budget monitoring stage Relatively lagging and insufficient control,the budget effect link lacks a scientific budget management performance evaluation system,and a strict budget implementation reward and punishment mechanism has not been formulated.It proposes optimized countermeasures for each link: improve the scientificity and accuracy of budget preparation,strengthen System construction,increase the intensity of budget supervision and control mechanism,improve and optimize budget management performance evaluation and reward and punishment system,etc.Through full-text analysis,on the one hand,it promotes the sustainable development of QD universities and reduces the risk of budget management.On the one hand,it provides reference cases for budget management performance evaluation for other similar universities in China,and improves the budget management performance of universities based on the whole process of budget management evaluation System.