Research On Budget Performance Management Of High-quality School Construction Project In X College

With the deepening of the reform of China’s financial budget system,the concept of budget performance management has been deeply accepted by the public.And the project funds as a specified use of funds,more requirements for budget performance management,improve the efficiency of its use,so that it can create more value.As a public higher vocational college,x College has completed the construction of a three-year high-quality school.The construction of high-quality schools is an important task faced by most higher vocational colleges in s province during the 13 th five-year plan period.Through the construction of Specialty Group and course group,constantly improve the professional level,through school-enterprise cooperation,integration of production and education,and other channels for society and the country to train high-quality high-skilled personnel,and ultimately achieve a win-win situation for both the school and the enterprise.If the establishment is successful,it will be of great benefit to enhance the reputation of the college,the level of enrollment and employment,and the social identity.There are special tasks on the project funds,there are project funds on the budget performance management.However,due to the influence of traditional ideas,there are still many problems in every aspect of budget performance management,which is very disadvantageous to the improvement of school-running ability of x college.In this context,the establishment of effective implementation programs and safeguards is an urgent need of the x institute.Based on the theory of management by objectives and balanced scorecard,this paper takes the construction project of x college as the research object through the methods of Literature Research,questionnaire and case analysis,this paper analyzes the problems existing in budget performance management of high-quality school construction projects in x college,analyze the problem in the order of preparation of budget performance objectives,tracking and monitoring of budget performance in the process,evaluation of budget performance in the process and feedback,and then optimize the implementation plan according to the problem,the plan first proposes the overall measures to optimize the implementation process and reshape the organization,and then uses management by objectives theory to solve the problems existing in the preparation of performance objectives and in-process performance monitoring for quality school construction projects,then through the use of balanced scorecard to complete the x College Quality School Construction Project budget performance evaluation,make up for x college has no project budget performance evaluation system loopholes.Finally,from the four aspects of human,financial,material and information,the author puts forward some measures to ensure the clear responsibility of the leaders,perfect the system construction,promote the construction of information platform and smooth the information feedback channel of the teaching staff.This research demonstrates that management by objectives theory can optimize the formulation of performance objectives,and can track and monitor the process of performance objectives implementation.Balanced scorecard can be used to evaluate the budget performance of x College’s Quality School Building Program.It is hoped that this set of implementation plan and safeguard measures can help x college to improve the quality of project budget performance management.