Research On The Performance Evaluation Of The Budget Implementation Of G College's Special Financial Funds

At present,colleges and universities across the country continue to increase the scale of running schools,the demand for funds is increasing,and the funding sources are more complicated.The national and local governments have also increased the corresponding special funding arrangements year by year in order to support the development of colleges and universities.in the budget management of colleges and universities,budget performance management is the core work,and its role in the development of colleges and universities is increasingly obvious.Establishing a budget performance evaluation index system suitable for special funds in colleges and universities,comprehensively and effectively evaluating the use of special funds in colleges and universities,This is a major issue to be solved.This paper mainly uses the relevant theories and methods of budget performance management and evaluation to study the performance evaluation of the budget implementation of the G-School's financial special funds.Based on the analytic hierarchy process,goal management method,benchmarking method,balanced scorecard method,key performance indicator method and other methods,combined with the actual situation of the G college,construct the G college including project decision-making,project management,project output,and project benefits.Performance evaluation system for the implementation of special fund budgets.The study found that:in the current performance evaluation process of the financial special fund budget implementation of G College,there are mainly problems such as unscientific setting of performance goals,failure to consider project characteristics in performance evaluation,single subject of performance evaluation,and lack of performance evaluation results.Use the number of budget implementations of G-School's special funds in 2019 to conduct specific application analysis.According to the analysis results,it is proposed to strengthen the special fund budget implementation system,realize the dynamic supervision mechanism,improve the diversity of assessment subjects,and pay attention to the application of performance evaluation results to further optimize.A targeted plan for the performance evaluation of the budget implementation of the G-School's financial special funds.