Author(s)

Pan Feng

Corresponding Author

Pan Feng

Abstract

The main purpose of this paper is to improve and improve the budget management level of colleges and universities in China. On the basis of the concept and theory of performance budget management, through the in-depth analysis of the status quo and main problems of budget management in China's colleges and universities. The necessity and challenges of implementing performance budget management in Chinese universities are put forward. This paper studies and designs five first-level indicators including teaching performance, scientific research performance, social satisfaction, comprehensive ability, development potential and 15 second-level indicators, and puts forward measures to improve the performance budget management of colleges and universities in China.

Keywords

University Performance, Budget Management, Management Model