Abstract
As an effective educational management tool, budget performance management in colleges and universities has become an important basis and management means for allocating educational resources and formulating corresponding educational policies. It plays an important role in promoting colleges and universities to improve their management level, cultivate outstanding talents and serve social development. In recent years, with the rapid development of higher education in our country, the financial expenditure in the field of education has gradually increased, the government departments have continuously increased their investment in financial education funds, and the state's investment in higher education has also increased year by year. In addition, with the reform of the "performance-oriented" financial expenditure management system, the relevant departments in China have also strengthened the performance management of colleges and universities. This paper sorts out the practice of financial fund performance evaluation in higher education at central and local levels in China since 1988, summarizes the experience and practice of financial fund performance evaluation in higher education in China, and thinks that further improvement is needed in legal system, evaluation consciousness, evaluation scope, evaluation index, evaluation subject, evaluation content and application of evaluation results, hoping to have certain reference value for improving the financial fund performance management in higher education in China.
Highlights
As an effective educational management tool, budget performance management in colleges and universities has become an important basis and management means for allocating educational resources and formulating corresponding educational policies
It plays an important role in promoting colleges and universities to improve their management level, cultivate outstanding talents and serve social development
The Ministry of Education has drawn up a budget performance management evaluation work plan, requiring budget units to adopt a combination of self-evaluation and third-party evaluation, entrust a fund supervision center, and integrate various forces including experts in industry technology, finance and other fields and social intermediaries to jointly carry out departmental performance self-evaluation
Summary
In 2012, the Shanghai municipal government issued the "12th Five-Year Plan" for the reform and development of Shanghai's higher education, proposing "to carry out level evaluation and performance evaluation of construction projects, to explore the implementation of a financial allocation system linked to level and performance evaluation, to rationally allocate higher education resources, to guide universities to change their school-running concepts, and to continuously improve the quality of connotation construction. In 2010, Yunnan province formulated the "2010 higher education development special performance evaluation work plan and index system" to carry out performance evaluation of provincial colleges and universities, and stipulated that it should be linked with the financial allocation for the year.
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