Performance Evaluation System of University Financial Budget
With the overall budget management graphics,strengthening budget management in college is beneficial for scientific and precise control of project funds,and it improves the efficiency of budget expenditure and increases the level of budget management.So the development of a performance evaluation system is crucial for tracking and supervision work,thus improves the efficiency of fund allocation.This paper analyzes the current situation and existing problems of financial budget performance evaluation in colleges and universities,introduces the theory of balanced scorecard,and puts forward the construction of financial budget performance evaluation system from five aspects:index selection,evaluation system construction,application of performance results,introduction of third-party evaluation,and improvement of information level,so as to improve the level of budget management,use and allocate funds more efficiently.
university financial budgetperformance evaluationbalanced scorecard