A Research On The Index System Of Budget Performance Evaluation In Universities

With the introduction of the higher education strategy of "double first-class",more and more financial funds in China are used to support the construction of "world-class universities".Due to the existence of a multi-tiered chain of public trust fiduciary relationships,colleges and departments have advantages in budget information.Based on hypothesis of rational man,colleges(schools)may use information advantages to deviate from the school(country)as a whole in order to obtain more budget resources.It is whether universities are effectively using budget funds to build "world-class universities" that has attracted increasing social attention.Marked by the Ministry of Education’s "Opinions on Strengthening the Management of Scientific Research Funds of Universities Affiliated to the Central Department" on 2012.12.17,university budget management began to be included in the budget performance assessment.At present,the overall budget performance management level of colleges and universities is relatively low,there are problems that the performance evaluation indicators are not a system,lack of guidance from strategic goals,and the strategic goals of building a "world-class university" have not landed in the performance evaluation indicator system.Therefore,build a budget performance evaluation indicator system,clearly define the driving factors for achieving strategic goals,and closely link the strategic goals of universities with business flow,capital flow,and information flow,prompt universities to correctly decompose external fiduciary responsibilities to various internal levels,and improve the performance of universities budget funds has become urgent needs.The research in this paper guided by the theory of comprehensive budget performance management takes the performance of full-scale budget funds as the research object to build a budget performance evaluation indicator system.The research in this paper distinguish universities into high(built into a world-class university),medium(close to world-class universities),low(strive to be selected as a domestic first-class university)three levels by the strategic goal positioning and evaluate the budget performance of universities at different levels with a set of index system.The research in this paper guides universities to reasonably locate their development strategic objectives,reasonably and effectively allocate and use their budget funds,promote universities to maximize the marginal utility of their funds,rapidly improve their development level,promote the scientific allocation of state funds,optimize the allocation of resources,and strive to produce the best number of world-class universities with reasonable government investment,and accelerate the realization of " Double first-class"strategy of strengthening the country through higher education.Overall,this paper first deconstructs the budget performance evaluation index system of universities from the perspective of promoting the construction of "world-class universities",and then constructs the budget performance evaluation index system of universities.Specifically speaking,the first chapter introduces the research background and significance.The second chapter combs the domestic and foreign literature on the characteristics and definitions of world-class universities,and about the budget performance evaluation index system of universities.The third chapter analyzes the guiding theory of constructing the budget performance evaluation index system of universities,and defines the two core concepts of the world-class universities and the budget performance evaluation index system.The fourth chapter analyzes the development situation of the construction of budget performance appraisal in China’s universities,and points out the urgency and importance of the construction of the budget performance appraisal index system based on the strategic goal of "building a world-class university".The fifth chapter concretely constructs the evaluation system of the budget index of the University,first analyzes the purpose,principle and logic of the construction,Secondly,the strategic goal of building a "world-class university" will be implemented into the annual budget performance goal through medium and long-term planning.Then,based on the advanced experience at home and abroad and the value rationality and tool rationality of constructing the budget performance evaluation index system,the key indexes are designed from the three dimensions of education quality,teacher quality and scientific research,and the index contents of the four recognized world university rankings ARWU,U.S.News,THE and QS are used for reference,which will adjust the indexes consistent with the values of the world-class universities defined in this paper.After that,it is incorporated into the index system.The corresponding weight is given to the index by using AHP,and a complete set of budget performance evaluation index system is obtained.This paper also discusses how to use the budget performance evaluation index system to assess the department budget of universities,and promote the construction of "world-class university" in different levels.The application of the index system needs to improve the relevant supporting measures.This paper puts forward policy suggestions,which mainly include improving the budget performance evaluation mechanism of colleges and universities,setting up a special budget management organization,strengthening personnel training,formulating the corresponding incentive mechanism,and upgrading the budget management information system of universities.The sixth chapter summarizes the main conclusions and puts forward the research prospects.