Study On The Influence Of University Competition On Budget Performance Management Level Based On DEA Model

In recent years,with the rapid expansion of the scale of higher education in our country,the number of colleges and universities in our country is showing an increasing trend,and the competition among all regions is becoming more and more intense.Competition among universities has become the "new normal" of the higher education development in our country and become an important mechanism of market allocation of higher education resources in our country.At the same time,the thinking set of "putting more emphasis on input and less on output" and the prominent problems of "two pieces of budget" exist in the budgeting of Chinese colleges and universities,resulting in the structure of financial revenue and expenditure solidification,low efficiency and ineffective expenditure phenomenon.Under the background of deepening the reform of the fiscal and tax system and promoting the budget performance management,the resource allocation of Chinese colleges and universities has achieved initial results,but at present,the domestic colleges and universities still do not pay enough attention to the budget performance,and the budget preparation does not meet the final implementation effect.Some schools have serious constraints on the budget performance management of colleges and universities,such as heavy debt burden and low level of financial management.In this regard,how to maintain the competitive advantage in the competitive environment and adjust their own management in time? How to give full play to the financial benefits of the government and education departments to promote higher education to the world’s top level has become an urgent problem to be studied.Firstly,the input-output index system of university budget performance is constructed,and the current situation of university budget performance management in provinces and cities in China is deeply analyzed.Secondly,from the perspective of competition,this paper studies the relationship between university competition and budget performance,and adds the external development environment,namely the economic development environment and the scientific research environment,as the moderating variables,and then verifies how the external development environment regulates the relationship between university competition and budget performance respectively.Finally,the heterogeneity test is carried out based on the region,the region where 985 universities are located,and the densely populated region.In this paper,Deap2.1,DEA-SOLVER-Pro5,Arc GIS and Stata16.0 software were used to make an empirical analysis of the data of sample universities in various provinces,cities and autonomous regions in China during2011-2020,and the following conclusions were drawn:(1)There are significant differences in higher education among provinces and cities,with unbalanced development.Specifically,the static efficiency analysis shows that the comprehensive efficiency of higher education budget performance is stable on the whole,but there are some provinces where the comprehensive efficiency of budget performance is not effective in DEA,and the comprehensive efficiency of higher education budget performance in eastern and central regions is significantly higher than that in western regions.The dynamic efficiency analysis shows that the change index of total factor productivity is unstable,which is mainly caused by the fluctuation of technological progress index.(2)The analysis of the relationship between university competition and budget performance shows that university competition can promote the improvement of university budget performance.Further research shows that the influence of university competition on university budget performance is significantly weakened in areas with higher economic development level,while the influence of university competition on university budget performance is significantly enhanced in areas with better scientific research environment.Heterogeneity test shows that the promotion effect of college competition on budget performance is manifested in the eastern and central regions,the regions with 985 colleges and universities,and the densely populated regions,while the influence of college competition is not significant in the western regions,the regions without 985 colleges and universities,and the non-densely populated regions.Finally,based on the conclusions of this paper,the following suggestions are put forward: First,establish a competitive budget fund management mechanism among universities and improve the financial allocation system of universities and colleges.Secondly,we should optimize the layout of regional disciplines and the allocation of university education investment resources to promote the balanced development of higher education.Third,promote the integrated development of "production,university and research" and promote the technical efficiency of colleges and universities.Fourth,we will implement the performance-based accountability system,which will ensure that spending results and ineffectiveness is held accountable.