Research On The Construction And Application Of Budget Performance Evaluation System In Public Universities

In the context of the ceaselessly deepening of the reform of the university education system,the constant introduction of relevant policies and regulations by the state,and the gradual development trend of marketization of colleges make the opportunities and challenges of public universities coexisting.To satisfy the high quality of demands of the society for the scale,quality of running schools,and teaching level of universities,it is integrant to rationally use funds,improve the use efficiency of funds,and avoid shortage of funds to curb its development.The management evaluation of the budget performance of colleges and universities is not only an inspection of colleges and universities’ financing ability and fund utilization efficiency.Simultaneously,the budget performance is also superintending and facilitating the financial management level of colleges,and which is a convincing engine to gearing up the persistent development of colleges at the same time.Actually,the dimensions of most colleges are rising drastically day by day,and the national education funding is limited.How to optimize the capital allocation of funds and maximize the efficiency of use that is under the backdrop of macroscopical policies in China has become the principal mission of colleges and universities.The current performance evaluation system of Chinese colleges is still underway,and there are so many problems needing to be improved urgently.Therefore,the establishment of a budget performance evaluation system in public colleges has great practical fundamentality for figuring out the contradiction between scale development and financial constraints.Based on the theory of strategic performance management,input-output theory,principal-agent theory,etc.Firstly,this paper construes and sums up the existing budget performance evaluation system and its operation status of domestic public universities,and summarizes the budget management of collrges.The problems existing in the system and the insufficiency of the implementation effect;secondly,based on the basic theories related to the budget performance evaluation of public colleges and universities.According to integrating the performance evaluation principle of the Balanced Scorecard and the theory of key performance indicators,it will be applied to structure the budget performance of public colleges and universities.Thirdly,according to the actual situation of N University as a public university and its own characteristics,16 core indicators are selected for it from the four aspects,such as finance,customer,internal operation,learning and growth.The corresponding weights are given to these indicators,and then the budget performance evaluation system of the university which is estimated in last three years.Last but not least,the paper promulgated the deficiency of the budget performance evaluation system of the university,and advance ameliorative countermeasures that have pertinence for future reference and improvement.This paper has the value of reference for domestic public universities to establish and enhance the budget performance evaluation system,elevate the efficiency and quality of fund use,boost the plane of budget performance management,and then heighten the overall quality of financial management,and promote the continuable pullulation of colleges under the new situation.