Research On Budget Performance Management Of Colleges And Universities Under The New Budget Law

With the progress of society,our country has continuously increased its emphasis on higher education and invested a lot of financial funds.How universities should manage financial funds,optimize the allocation of resources,increase the efficiency of financial investment,and improve the quality of education has become a hot spot for the whole society,and it is also one of the primary tasks of universities.The new budget law was promulgated on August 31,2014,and then a series of new systems and new measures were introduced to deepen fiscal reforms and standardize budget management.These new policies have reformed the existing budget management system in many ways,and organically combined performance evaluation and budget management.And it further standardizes the budget preparation process,refines departmental budgets,improves full-scale budget management,emphasizes budget disclosure,increases budget transparency,and improves budget efficiency.And it also put forward new requirements for accelerating the establishment of a comprehensive,full process,and full coverage budget performance management system.As the country fully implements budget performance management,universities are constantly strengthening school-level budget management to improve the scientific nature of resource allocation.However,due to the limitation of many factors such as management mechanism,university budget performance management is still in its infancy,and the allocation efficiency of education funds still needs to be further improved.Based on the implementation of the new budget law,this article uses literature research,comparative analysis,case research,data analysis and other research methods to analyze the budget performance management of Y University.In order to build an effective budget performance management research framework under the background of the implementation of the new budget law.Through in-depth research on the status quo of Y University's budget performance management,scientific and reasonable university budget performance evaluation indicators are formed.Aiming at the problems in the budget performance management of Y University,optimize the current budget performance management system of Y University and improve the allocation of resources.For example: strengthen the budget performance management concept,clarify budget performance goals,standardize budget performance evaluation procedures,improve the budget performance evaluation index system,and increase budget supervision.