Construction of Budget Evaluation Index System for Application-Oriented Undergraduate Universities Based on Artificial Intelligence

Abstract

With the deepening of the reform of higher education management system, more and more attention has been paid to the benefits of running a school, and the economic benefits have become increasingly prominent. However, there are also many problems in resource management and utilization in colleges and universities, such as the mismatch between capital input and output, the inflation of student training cost, the high debt ratio, and the low efficiency of capital utilization. In this case, effective measures must be taken to improve the use efficiency of the existing funds in order to ensure the smooth progress of the work and the completion of the locked targets. Therefore, the budget evaluation system emphasizing the effectiveness of funds begins to attract the attention of colleges and universities. Based on artificial intelligence, this paper constructs a budget evaluation index system for application-oriented undergraduate universities. Firstly, the thesis gives a theoretical overview of the performance budget evaluation system and a brief introduction to the artificial intelligence technology. Secondly, the construction of budget evaluation system of application-oriented undergraduate universities; finally, it puts forward the safeguard measures of applying the budget evaluation system. Budget management is an important work of financial management in colleges and universities, which is of certain significance to the improvement of management level and financial status.