Abstract
In order to improve the effect of college financial budgeting, this paper combines the comprehensive budget management strengthening model to construct the school financial budget execution performance management model and selects data envelopment analysis (DEA) and stochastic frontier analysis (SFA) as empirical analysis methods. Moreover, this paper puts forward the idea of analyzing the proportion of investment funds and obtains the optimal distribution proportion through mathematical methods. Under the circumstance that the total funding input remains unchanged, this paper adjusts the investment ratio to improve the efficiency of the colleges and centers in the school and combines actual needs to construct an intelligent model of financial budget execution performance management for colleges and universities that relies on the comprehensive budget management enhancement model. In addition, the model effect verification is carried out on this basis. According to the research, the energy system proposed in this paper plays an important role in the performance management evaluation of the financial budget implementation of colleges and universities and can effectively improve the effect of college financial budgets.
Highlights
Higher education has made great progress. e number of higher education institutions has been increasing, the scale has been continuously expanded, the quality has been continuously improved, and the results have been continuously emerging, which have made great contributions to my country’s economic construction and the improvement of national quality
Financial analysis of colleges and universities is the use of business plans, accounting statements, and other relevant materials to systematically analyze, compare, and evaluate the financial status of colleges and universities in a certain period of time and obtain the regular understanding of the economic activities and career development of colleges and universities
College financial analysis is an important part of college financial management
Summary
Higher education has made great progress. e number of higher education institutions has been increasing, the scale has been continuously expanded, the quality has been continuously improved, and the results have been continuously emerging, which have made great contributions to my country’s economic construction and the improvement of national quality. A quantifiable financial performance evaluation system was evaluated for colleges and universities based on the two-level management model of colleges and universities, which can scientifically evaluate the use of resources of colleges and universities, thereby improving the efficiency of resource utilization, optimizing the structure of budget expenditures, and promoting the optimization of resources configuration, and the results of the evaluation can be used by the government and other investors to make decisions on the operation of the university, and it is conducive to the school itself to understand the financial budget of the school and the college and to improve its own development. Ey are the first school’s colleges and related departments to first carry out the department’s budget and submit the budget report, and the school will conduct a summary analysis of the budget report On this basis, they prepare the total budget. They prepare the total budget. e budgeting method of “means within your means” makes budget deficits rarely occur [16]
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