Research On The Application Of University Budget Performance Evaluation Results In China

Since 2003,China’s budget performance evaluation has entered an active exploration stage.The release of the "Opinions of the Central Committee of the Communist Party of China and the State Council on the Comprehensive Implementation of Budget Performance Management" has further pushed performance evaluation and application of results into the stage of comprehensive implementation.However,judging from past exploration practices,the process of applying performance evaluation results obviously lags behind the performance evaluation process,the link of "the evaluation results have feedback and the feedback results have been applied" has not been effectively implemented,and the colleges have not paid sufficient attention to the performance when they use the financial funds.The application of results in colleges also lacked specific implementation policies,and the application of results was weak.Under such a circumstance,the paper has carried out the research on the application of university budget performance evaluation results.What needs to be emphasized here is that the discussion of the application of university budget performance evaluation results in the paper is based on the assumption that budget performance evaluation results are fair and effective.As the basic production unit of the higher education system,the colleges undertake the functions of personnel training,scientific research,social services,cultural inheritance and innovation.Most of the functions of colleges depend on financial allocation.Therefore,the application of university budget performance evaluation results,in turn,promotes the better functioning of colleges.The application methods of university budget performance evaluation results in China mainly include adjustment of budget arrangement,disclosure of budget performance information and performance accountability.In general,there have been exploring the adjustment of project expenditures in college budget arrangements in China,but the degree of quantification is not clear and detailed enough,and the adjustment of budget arrangements in the overall expenditure of colleges is relatively insufficient.The full disclosure of colleges budget performance information has not yet been realized,and the degree of disclosure of performance evaluation results is low.Most of them are annual budget and final account information and financial systems.Performance accountability has been initially piloted in some local financial departments,but university performance accountability is still mainly based on administrative accountability generated by education supervision.There is no standardized university accountability report,and performance accountability is not clear and in-depth.In order to explore the efforts and deficiencies in the application of university budget performance evaluation results in China,the paper follows the logical line of "guidance basis for application of evaluation results——process control——degree analysis",trying to systematically analyze the status quo and problems of the application of university budget performance evaluation results in China,and trying to put forward suggestions for improvement.Based on the analysis of the status quo,the paper summarizes the problems on the application of university budget performance evaluation results,including the lack of consensus on the application of results,undetailed basis,insufficient process control,insufficient restraint,and lack of relevant evaluation on the effects of results application.Thereafter,the paper focuses on analyzing foreign universities’ experience in legislative guarantees,disclosure of performance information,and performance accountability,and focuses on two typical states in the United States,Tennessee and the South Carolina,to explore the operation of university performance funding models.Finally,the paper proposed that we should build a mechanism that effectively integrates with university budgets and uses multichannel evaluation results.We should improve the legislative guarantees,deepen each subject’ s awareness of the results application,formulate the classification and tiered budget arrangement adjustment link mechanism,strengthen the process control of the results application,strengthen the restraint of the results application,and evaluate the effect of the results application on the basis of learning from foreign experience and summing up the experience of the pilot.