COMPREHENSIVE BUDGET PERFORMANCE OF LOCAL COLLEGES AND UNIVERSITIES IN CHINA
Article Sidebar
Main Article Content
บทคัดย่อ
The study of budget performance evaluation in Chinese colleges and universities is an important way to improve the efficiency of financial management and the rationality of resource allocation in colleges and universities. This paper aims to explore the current situation, problems, and improvement measures of comprehensive budget performance management in local colleges and universities in China. Through the analysis of existing budget performance management concepts, system, evaluation subjects, and incentive and restraint mechanisms, a series of policy recommendations and implementation paths are proposed, in order to promote the scientific, standardized, and effective evaluation of budget performance in local colleges and universities.
Article Details
References
Allen Schick. Translated by Gou Yannan. Budgets and Governance [M]. Shanghai: Shanghai University of Finance and Economics Press, 2010.
Beijing Guoyu Accounting Firm Co., Ltd. Practical Budget Performance Management [M]. Beijing: China Financial and Economic Publishing House, 2021.
Ministry of Finance, Ministry of Education. Notice on Improving the Budget Allocation System for Central Colleges and Universities, Cai Jiao [2008] No. 23.
International Department of the Ministry of Finance. The Enlightenment of Italy's Performance Budget Reform for China's Budget Performance Management Work [J]. Economic Research Reference, 2013(1): 43.
Chen Juan. Research Status, Problems and Development Trends of Performance Management in Chinese Colleges and Universities. Journal of Xidian University (Social Sciences), 2010(6): 120-124.
Chen Ruyan. Research on the Performance Evaluation of Fiscal Expenditure in Colleges and Universities [J]. Finance and Accounting Monthly, 2007(15): 10-11.
Cheng Zhuolei, Hu Zhenhua, Liu Wenbin. Research on the Application of Stakeholder Theory in College and University Performance Management [J]. Journal of Hunan University (Social Sciences), 2011(2): 63-67.
Feng Xuejun. Research on the Unbalanced Problem of Fiscal Input in Compulsory Education in China [D]. Liaoning University, 2013.
Gong Qiaoli, Fang Xueyan. Empirical Analysis of the Influence of College Budget Preparation on Budget Slack [J]. Xinjiang University Journal (Philosophy and Social Sciences Edition), 2011, (9): 13-15.
Gong Qiaoli. Empirical Study on the Influence of College Characteristics on Budget Slack — Taking Xinjiang as an Example [J]. Xinjiang Finance and Economics, (5): 78-80.
Hu Rui. Literature Analysis Group of Research on Performance Management in Chinese Colleges and Universities [J]. Education Theory and Practice, 2011, 28: 61-64.
Jin Huihong, Xue Xipeng, Lei Wenyu. Measurement of the Efficiency of Industry-University-Research Cooperation in Ministry of Education's Directly-affiliated Colleges and Universities — Based on the Non-parametric DEA-Malmquist Index [J]. Journal of Zhejiang University of Technology (Social Sciences), 2014(3).
Lin Fengguo, Company Governance in Budget Management: A Contractual View [J]. Finance and Accounting Communication (Academic Edition), 2004, (7): 30-41.
Mao Guoyu, Analysis of College Budget Slack Phenomenon and Countermeasures [J]. China's Chief Accountant, 2013, (10): 71-73.
Mao Hongtao, Zhu Bo. A Review of the Motives of Budget Slack Behavior: Based on Four Theoretical Perspectives [J]. Scientific Decision-making, 2009, (11): 82-94.
Zheng Fanghui, Fei Rui. Research on the Performance of Provincial Fiscal Special Funds in Guangdong Province [J]. Journal of South China University of Technology (Social Sciences Edition), 2017(03).
Peng Peixin. The Formation Mechanism and Influencing Factors of Budget Slack in Public Colleges and Universities [J]. Heilongjiang Higher Education Research, 2015(9): 82-84.
Qiao Chunhua. 70 Years of Finance in New China's Colleges and Universities [M]. Nanjing: Southeast University Press, 2019.
Yang Zhiyong. The Basic Direction and Main Issues of China's Mid-term Fiscal Planning Reform [J]. China's Finances, 2014(11): 15-17.
Yang Zhoufu, Shi Jianjun. Research on the Comprehensive Evaluation of University Finance [M]. Beijing: China Renmin University Press, 2002, 11: 128-131.
Yuan Jinfang. Suggestions for Improving the Management of Special Funds for Basic Conditions in Colleges and Universities [J]. Finance and Accounting, 2016(11): 50-51.
Behn, R. D. (2014). The performance stat revolution: Understanding and managing the leap from measurement to management. Brookings Institution Press.
Behn, R. D. (2017). Performance leadership. Public Administration Review, 77(1), 24-34.
Chen, J., Kettl, D. F., & Meng, Q. (2018). Measuring government performance in public administration: A review of the literature and a framework for assessment. Public Performance & Management Review, 42(3), 550-571.