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Research On Budget Performance Evaluation Of A University

Posted on:2021-08-01Degree:MasterType:Thesis
Country:ChinaCandidate:X XiaoFull Text:PDF
GTID:2507306527461754Subject:Accounting
Abstract/Summary:PDF Full Text Request
Nowadays,the popularization of education degree is higher and higher,the popularity of higher education is becoming more and more wide,at the same time,as the country’s emphasis on higher education,the education investment has been begun to boost to the great extent in many areas.How to efficiently utilize the financial education funds,enhance the quality of education for colleges and universities and to the greatest extent to better cultivate excellent talents for the state,cause the attention of the social people from all walks of life.A university as a provincial university,the access to resource is limited,also face the same problem.Generally,the budget management of colleges and universities is the foundation of all financial activities,budget performance evaluation is the foundation of budget management.On the basis of financial budget management in colleges and universities,funding the single mode has already cannot meet the requirement of A university for financial management.It can not only affect the long-term development of A university,but also bring about the negative effect on the sustainable development of these university and the education facilities of our country.Therefore,it is essential to construct the budget performance evaluation system for colleges and universities,has become an important research topic in the field of financial management at present.This work consulted related reports about the budget management reputation and literature and introduced the domestic and foreign literature research of higher education budget management.The related domestic and foreign theories of budget performance and performance evaluation were reviewed.The key indicators of budget management performance evaluation were ensured from the perspective of resources investment,teaching performance,scientific research performance,social satisfaction development ability by taking consideration of the present situation of A university.The budget management of A university was comprehensively and hierarchically evaluated by using analytic hierarchy process(ahp)empowerment,and the evaluation results were analyzed.Finally,the reasonable and unreasonable of budget management for A university was given.And the detailed advices of related guarantying reputation for management performance evaluation index system were also put forward.This work will have the significant effect on improving the budget management system and enhancing the utilization efficiency of budget funds as well as their own long-term development.This work aims to explore the improvement of the accuracy and effectiveness of the budget management for A university.Moreover,it will connect the budget management and the development goals of university closely to realize the total integration of performance and budget,which not only can promote the optimal allocation of funds but also provide reference significance for A university.
Keywords/Search Tags:universities, budget management, performance evaluation, analytic hierarchy process
PDF Full Text Request
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