A New Model of Performance Budgeting Management for Local University in China

Yue-tang CHEN, Bing LIU, Wei ZHOU


Budget management plays an important role in universities financial management. To reach a well-performing budget management requires a practicable and correct evaluation system to evaluate the financial position of a university and to understand how university is influenced by relevant indicators. This paper case studied a comprehensive university in China; use analytic hierarchy process (AHP) to build a budget management evaluation indicator system, then analyzed the sample university’s financial performance of budget management. The results indicated a well financial situation of the sample university. There were indicators that turned out to take lager weights such as the ratio of self-financing and total income, the ratio of self-raised infrastructural expenditure and infrastructural expenditure and so on. This indicator system that proposed in this paper could provide suggestions and guidance in university budget management.


Local university, Financial performance, Budgeting management


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