Research On Optimizing The Budget Performance Evaluation Index System Of First-Class Discipline Construction Funds In G University

In recent years,under the background of "double first-class" construction,the financial investment in the field of higher education has continued to increase,and the efficiency of the use of financial funds in colleges and universities has attracted more and more public attention.The Central Committee of the Communist Party of China and the State Council clearly require universities as users of financial special funds,to speed up the performance evaluation of special financial funds and implement comprehensive budget management.Discipline construction is the core of the construction and development of universities.The budget performance evaluation of the special funds for discipline construction can help colleges and universities to carry out reasonable budget management and supervision of the special funds for discipline construction and improve the efficiency of running schools.As the only "double first-class" construction university in Guangxi,G University has not yet established an evaluation index system fully applicable to the special funds for discipline construction.In order to help G universities speed up the implementation of the financial budget performance evaluation and improve the performance management level of the discipline construction special funds,this paper selects the first-class disciplines of G universities in Guangxi as the research object,and provides optimization ideas for the existing problems of the evaluation index system of the first-class discipline construction special funds of G universities,so as to promote the high-quality construction of disciplines with the budget performance evaluation.This paper uses the method of case study and comparative analysis to systematically analyze the current situation of the performance evaluation and management of the special funds for discipline construction and discipline construction in G University,and compares it with the evaluation indicators of domestic high-level universities.It is found that the current performance evaluation indicator system of the special funds for discipline construction constructed by G University is not consistent with the connotation and construction tasks of first-class disciplines,lacks discipline heterogeneity,and lacks funds process control indicators,And there is the problem of inadequate application of the results of performance evaluation.This paper takes the input-output theory and strategic management theory as the theoretical basis for the indicator design,and optimizes the indicators for the above problems.First of all,take the "capital process control index-input index-output index-effect index" as the primary index to build the performance evaluation index system framework of discipline construction,and then combine the connotation of first-class disciplines and discipline development strategy to build secondary indicators from the aspects of teacher team construction,platform resource construction,talent training,scientific research,social services,etc.,and refine and improve the specific indicators of G University by referring to the discipline construction plan of high-level universities,A more scientific and reasonable evaluation system has been constructed.Finally,take the civil engineering discipline of G University as an example to analyze the application of the indicator system,and put forward suggestions on the performance management level of the special funds of G University in order to improve the use efficiency of the special funds.