Abstract
The data mindset and analytical philosophy of Big Data have triggered a conceptual change in budget performance management. Under the background of the rapid development of big data and artificial intelligence technology, how to improve the budget performance management of universities needs the support of both systems and technology. Taking a comprehensive university in the Sichuan Province of China as a specific research case, this study explores the construction of a university budget performance management system and realizes the innovation of a university budget performance management model by using big data technology.
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