Research On The Performance Evaluation Of Budget Management In N Universities Under The New Government Accounting System

In October 2017,the Ministry of Finance issued the government accounting system-accounting subjects and statements of administrative institutions,and the new government accounting system has reconstructed the government accounting model,and the regulations have been implemented officially since January 1,2019.Since then,the government accounting has entered the era of "double syste m,double entry and double report".The new government accounting system has a high impact on the accounting of colleges and universities,which greatly affects the accounting elements,accounting basis,accounting planning and subjects,covering the intangible,fixed assets and financial management(Infrastructure Engineering)of colleges and universities,which have all formed a new change.In the new government accounting system,we only need to put forward new requirements for the preparation,budget methods and foundation of colleges and universities,but the implementation of the system is closely related to the budget management of colleges and universities.The budget management level of colleges and universities has a direct impact on the level and quality of financial statements.Therefore,colleges and universities need to carry out comprehensive budget management,develop a good performance evaluation system,and feedback the budget management level to all aspects of university finance,so as to ensure the normal implementation of the new "government accounting system".Based on the background and significance of the performance evaluation of budget management in Colleges and Universities under the new government accounting policy,this paper lists the current research situation at home and abroad,and expounds the research content,methods and framework of the paper.Based on the principal-agent theory,key performance index theory,incentive theory and grounded theory,according to the understanding of the actual situation of n University,combined with interviews,questionnaires and other related content,it is found that the new "government accounting system" has a certain impact on budget resource input and budget resource output.Based on the above,from all aspects of budget management,combined with the suggestions of experts and related personnel engaged in budget management in n University,the paper uses the grounded theory to select the budget performance evaluation index in n University,and uses AHP to assign the index weight,and improves the water level of budget management.Finally,based on the above information,the paper gives suggestions to improve the performance evaluation level of budget management in n universities.The innovat ion of this paper is that under the background of the new government accounting system,the index system which conforms to the actual situation of n University is selected to measure the budget performance based on the grounded theory,and then the weight of each index is assigned by AHP,so as to get the final budget performance evaluation index system.The method of constructing the index system combines qualitative and quantitative The combination of subjective and objective factors can effectively improve the performance evaluation level of budget management in n universities.The construction of performance evaluation index system plays an important role in standardizing the budget management process and improving the project allocation mechanism in n universities.It can help the financial department and budget management personnel to find the deficiencies in the allocation of funds and efficiency first,and lay the foundation for the overall level of budget management of the financial departments and higher schools.