Research On The Application Of Budget Performance Management In Local Colleges And Universities

With the continuous development of China’s economy and the enhancement of its economic strength,the state investment in higher education is increasing year by year.How to scientifically manage and evaluate the financial investment according to the characteristics of higher education service,non-profit and public welfare is an important problem to be solved urgently at present and in the future.In 2018,the central committee of the communist party of China and the state council formally issued the opinions on the full implementation of budget performance management,marking that public finance funds must implement budget performance management.Local colleges and universities are characterized by large quantity,wide distribution and great differentiation in the higher education system of our country.The comprehensive implementation of budget performance management is very important for improving the governance ability of local colleges and universities,optimizing the allocation of financial resources and improving the quality of public service.In local colleges and universities as the research object,by the party central committee and the State Council "about the views of the full implementation of the budget performance management" as the pointer,to budget performance management tracking performance goal setting,operation monitoring,performance evaluation,the results using the four links as the main line,using the budget performance management theory,public finance theory,principal-agent theory and related theories and methods,combined with the local university mission and function,studies the local university budget performance management application problems.The main research results are as follows:(1)analyzed the main problems of budget performance management in local colleges and universities.This paper mainly analyzes the problems of budget performance management from the aspects of budget performance compilation,budget performance execution,budget performance evaluation and budget performance evaluation results application.(2)put forward the design idea of budget performance management of local colleges and universities.This paper mainly puts forward the design ideas of budget performance management of local colleges and universities from five aspects: setting performance objectives,budgeting performance preparation,operation tracking and monitoring,performance evaluation and result application.(3)taking K college as the specific research object,this paper discusses the implementation effect of budget performance management in local colleges and universities.Using the design ideas of budget performance management of local colleges and universities mentioned above,this paper discusses the application effect of budget performance management of K college from five aspects: performance goal setting,budget performance preparation,operation tracking and monitoring,performance evaluation and result application.(4)finally,some countermeasures and Suggestions are put forward to strengthen the budget performance management of local colleges and universities.From the aspects of culture construction,system construction,process management,rewards and punishments,this paper puts forward some Suggestions to strengthen the budget performance management of local colleges and universities.