COMPREHENSIVE BUDGET PERFORMANCE OF LOCAL COLLEGES AND UNIVERSITIES IN CHINA
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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.
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