A New Model of Performance Budgeting Management for Local University in China

Abstract

Budget management plays an important role in universities financial management. To reach a well-performing budget management requires a practicable and correct evaluation system to evaluate the financial position of a university and to understand how university is influenced by relevant indicators. This paper case studied a comprehensive university in China; use analytic hierarchy process (AHP) to build a budget management evaluation indicator system, then analyzed the sample university’s financial performance of budget management. The results indicated a well financial situation of the sample university. There were indicators that turned out to take lager weights such as the ratio of self-financing and total income, the ratio of self-raised infrastructural expenditure and infrastructural expenditure and so on. This indicator system that proposed in this paper could provide suggestions and guidance in university budget management.