Construction of Financial Performance Evaluation System of Colleges and Universities Based on the Budget Management
As an important part of financial management of colleges and universities,the budget management,due to its scientific and standardised nature,directly affects the rational allocation and efficiency of the financial resources.Therefore,it is of great significance to construct a reasonable financial performance evaluation system based on the budget management to improve the financial transparency and management efficiency of colleges and universities.This paper discusses the construction of financial performance evaluation system of colleges and universities based on the budget management,aiming at providing college and university managers with a scientific and practical financial performance evaluation tool,and promoting the specialisation and standardisation of financial management in colleges and universities.
college and university financial managementbudget managementfinancial performance evaluationmanagement efficiency