Construction and Application of Budget Performance Evaluation System in Colleges and Universities
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As colleges and universities belong to non-profit social groups, their input-output performance is not directly expressed in the form of profit, so it is difficult to directly use the performance evaluation model of commercial enterprises. The purpose of the construction of university budget performance evaluation system is to help colleges and universities more comprehensively and objectively grasp the budget implementation and output of various departments of universities, thus helping schools optimize the allocation of resources. The construction of university budget performance evaluation system uses a balanced scorecard system which combines subjective and objective factors. Questionnaires are used to verify the importance, relevance, reliability and validity of the indicators. Through the analysis of the reliability and validity of the university budget performance evaluation system, it is found that the university budget performance evaluation system created in this study basically meets the requirements of the university budget performance evaluation, but there is still room for improvement.
University; Budget; Performance evaluation