Research and Practice on Budget Performance Evaluation Index System of University
Author: 
Fang GuAuthors Info & Claims
Fang GuAuthors Info & ClaimsPages 1701 - 1705
Abstract
The input and output effects of educational funds have attracted more and more attention from all sectors of society. With the promulgation and implementation of the new "Budget Law", the budget management of universities has been continuously improved. Budget performance evaluation management, promotes the rationality of budget preparation, effectively controls budget execution, improves the level of financial management, and controls financial risks. Based on the system analysis method and the basic idea of "budget preparation, budget execution, budget control, budget effect", this paper constructs a preliminary evaluation index system; based on the mathematical model of the set-valued statistical iteration method, calculates the index weights and constructs a complete evaluation system. In the actual application process, it is also necessary to establish a full coverage index evaluation system, actively promote comprehensive budget performance management, and improve the supervision system for budget execution.
References
[1]
R. Yang, J. Cao, "Research on the design of performance evaluation index system of budget management in Universities," Studies of Finance and Accounting in Education, vol. 30, no. 6, pp. 43-50, 2018.
[2]
Z. J. Wang, "Research on the performance evaluation index system of university budget management: take Z vocational college as an example," Economic & Trade Update, vol. 18, no. 15, pp. 28-30, 2020.
[3]
S. S. Zhang, "Research on the evaluation index system of budget performance management in universities," Commercial Accounting, vol. 40, no. 12, pp. 92-94, 2019.
[4]
J. M. Ma, "Construction of Internet financial risk evaluation index system," E-Business Journal, vol. 26, no. 1, pp. 57-59, 2019.
[5]
R. Li, "IA Evaluation Index Weight Calculation on College English Learning Resources Website," Computer Technology and Development, vol. 24, no. 5, pp. 215-218, 2019.
[6]
Q. Long, Z. H, Zhang, "Research on the implementation of performance budget management in Guangxi universities," Industrial Innovation, vol. 3, no. 13, pp. 195-196, 2020.
[7]
Y. F. Chen, "Performance Management university budget in the context of the new 'Budget Law' Analysis of the Problems: to H University as an Example," Master's degree of Nanchang Hangkong University, 2019.
Recommendations
Study on the Dilemma, Influence and Countermeasures of Overall Budget Performance Management in Health Care System Under the Background of Epidemic: Based on DEA Model
WSSE '20: Proceedings of the 2nd World Symposium on Software EngineeringThe epidemic situation has highlighted the dilemma of comprehensive budget management in Chinese public hospitals. After comparing and sorting out the comprehensive budget process with the composition of total health expenditure from 1993 to 2018 and ...
Performance Management of University Financial Budget Execution Relying on Comprehensive Budget Management Strengthening Model
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 ...
Study on University Department Budget Evaluation Index System
ICEE '12: Proceedings of the 2012 3rd International Conference on E-Business and E-Government - Volume 05Scientific and rational use of budget evaluation system can make the university's financial budget supervision and management more effective. It can promote the rational allocation of educational resources and improve the utilization of funds. This ...
Comments
Information & Contributors
Information
Published In
September 2021
2972 pages
ISBN:9781450390255
DOI:10.1145/3482632
Copyright � 2021 ACM.
Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]
Publisher
Association for Computing Machinery
New York, NY, United States
Publication History
Published: 22 November 2021
Check for updates
Qualifiers
- Research-article
- Research
- Refereed limited
Conference
ICISCAE 2021
ICISCAE 2021: 2021 IEEE 4th International Conference on Information Systems and Computer Aided Education
September 24 - 26, 2021
Dalian, China
Contributors
Other Metrics
Bibliometrics & Citations
Bibliometrics
Article Metrics
- 0Total Citations
- 38Total Downloads
- Downloads (Last 12 months)13
- Downloads (Last 6 weeks)0
Reflects downloads up to 16 Oct 2024
Other Metrics
Citations
View Options
Get Access
Login options
Check if you have access through your login credentials or your institution to get full access on this article.
Sign inFull Access
View options
View or Download as a PDF file.
PDFeReader
View online with eReader.
eReaderHTML Format
View this article in HTML Format.
HTML Format