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Analysis on Performance Management of Financial Funds in China's Higher Education

Received: 10 December 2019    Accepted: 18 December 2019    Published: 26 December 2019
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Abstract

As an effective educational management tool, budget performance management in colleges and universities has become an important basis and management means for allocating educational resources and formulating corresponding educational policies. It plays an important role in promoting colleges and universities to improve their management level, cultivate outstanding talents and serve social development. In recent years, with the rapid development of higher education in our country, the financial expenditure in the field of education has gradually increased, the government departments have continuously increased their investment in financial education funds, and the state's investment in higher education has also increased year by year. In addition, with the reform of the "performance-oriented" financial expenditure management system, the relevant departments in China have also strengthened the performance management of colleges and universities. This paper sorts out the practice of financial fund performance evaluation in higher education at central and local levels in China since 1988, summarizes the experience and practice of financial fund performance evaluation in higher education in China, and thinks that further improvement is needed in legal system, evaluation consciousness, evaluation scope, evaluation index, evaluation subject, evaluation content and application of evaluation results, hoping to have certain reference value for improving the financial fund performance management in higher education in China.

Published in Higher Education Research (Volume 4, Issue 6)
DOI 10.11648/j.her.20190406.13
Page(s) 87-96
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Higher Education, Financial Funds, Performance Management

References
[1] The Ministry of Finance, “Trial Implementation of Measures for Evaluating the Effectiveness of the Use of Social, Cultural and Educational Administrative Funds”, http://www.chinaacc.com/new/63/71/2006/3/ca02975194311360026720-0.htm.
[2] The State Education Commission and the National Bureau of Statistics, "Monitoring System for the Implementation of National Education Funds", http://laws.66law.cn/law-15464.aspx.
[3] The Ministry of Finance, "Measures for Evaluating the Efficiency of Cultural and Educational Administration and Financial Management and the Use of Funds”, https://law.lawtime.cn/d621926627020.html.
[4] The General Office of the State Education Commission, "Key Points of Education Audit Work in 1998", http://www.moe.gov.cn/srcsite/A05/s7052/200402/t20040203_181291.html.
[5] The Ministry of Education, "Several Opinions on Establishing Economic Responsibility System and Strengthening Financial Management in Colleges and Universities", http://www.moe.gov.cn/publicfiles/business/htmlfiles/moe/s3263/201001/80047.html.
[6] The Ministry of Finance, "Administrative Measures for Project Performance Evaluation of Educational, Scientific and Cultural Departments at the Central Leve”, http://www.chinalawedu.com/falvfagui/fg22016/8761.shtml.
[7] The Ministry of education: http://cwc.njust.edu.cn/18/d0/c1376a6352/page.htm.
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[9] The State Council, “the 12th Five-Year Plan for the Development of National Education”, http://www.moe.gov.cn/publicfiles/business/htmlfiles/moe/moe_630/201207/139702.html.
[10] The Ministry of Finance, “the Performance Budget Management Plan (2012-2015)”, http://www.gov.cn/zwgk/2012-10/30/content_2253898.htm.
[11] The Ministry of Education and the Ministry of Finance, "Opinions of the Ministry of Education and the Ministry of Finance on Strengthening the Management of Scientific Research Funds in Colleges and Universities Belonging to Central Departments", http://www.moe.gov.cn/srcsite/A05/s7052/201212/t20121217_181257.html.
[12] The Ministry of Finance, “the Framework of Common Indicators for Budget Performance Evaluation”, http://yss.mof.gov.cn/zhengwuxinxi/zhengceguizhang/201305/t20130507_857159.html.
[13] The Ministry of Finance, “the Notice on Further Strengthening the Budget Implementation and Management of Fiscal Expenditure”, http://www.czj.sh.gov.cn/zys_8908/zcfg_8983/zcfb_8985/ysgl_8986/ysglhczxy/201509/t20150916_155384.shtml.
[14] The State Council's, “Decision on Deepening the Reform of Budget Management System”, http://www.gov.cn/zhengce/content/2014-10/08/content_9125.htm.
[15] The Ministry of Finance,“the Measures for the Management of Budget Performance Targets of Central Departments”, http://www.chinalawedu.com/falvfagui/22016/wa1506112710.shtml.
[16] The Ministry of education,“the Opinions of the Ministry of Education on Strengthening the Internal Audit Work in Institutions of Higher Learning Directly under the Ministry of Education”, http://www.gov.cn/xinwen/2015-03/20/content_2836848.htm.
[17] The Ministry of Finance,“the Notice on Reforming and Perfecting the Budget Allocation System of Central Colleges and Universities”, http://www.gov.cn/zhengce/2015-11/26/content_5017073.htm.
[18] The State Council, The Ministry of Education,"13th Five-Year Plan for the Development of National Education", http://www.moe.gov.cn/jyb_xxgk/moe_1777/moe_1778/201701/t20170119_295319.html.
[19] The Ministry of Finance, “the Measures for the Administration of Performance Appropriations such as the Management Reform of Central Universities”, http://finance.whu.edu.cn/info/1016/1855.htm.
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[23] Lu Wei. "Analysis of the Historical Evolution and Current Situation of China's Public Education Expenditure Performance Evaluation System" Economic Research Reference 92 (2006): 25.
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Cite This Article
  • APA Style

    Xiaohua Ning. (2019). Analysis on Performance Management of Financial Funds in China's Higher Education. Higher Education Research, 4(6), 87-96. https://doi.org/10.11648/j.her.20190406.13

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    ACS Style

    Xiaohua Ning. Analysis on Performance Management of Financial Funds in China's Higher Education. High. Educ. Res. 2019, 4(6), 87-96. doi: 10.11648/j.her.20190406.13

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    AMA Style

    Xiaohua Ning. Analysis on Performance Management of Financial Funds in China's Higher Education. High Educ Res. 2019;4(6):87-96. doi: 10.11648/j.her.20190406.13

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  • @article{10.11648/j.her.20190406.13,
      author = {Xiaohua Ning},
      title = {Analysis on Performance Management of Financial Funds in China's Higher Education},
      journal = {Higher Education Research},
      volume = {4},
      number = {6},
      pages = {87-96},
      doi = {10.11648/j.her.20190406.13},
      url = {https://doi.org/10.11648/j.her.20190406.13},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.her.20190406.13},
      abstract = {As an effective educational management tool, budget performance management in colleges and universities has become an important basis and management means for allocating educational resources and formulating corresponding educational policies. It plays an important role in promoting colleges and universities to improve their management level, cultivate outstanding talents and serve social development. In recent years, with the rapid development of higher education in our country, the financial expenditure in the field of education has gradually increased, the government departments have continuously increased their investment in financial education funds, and the state's investment in higher education has also increased year by year. In addition, with the reform of the "performance-oriented" financial expenditure management system, the relevant departments in China have also strengthened the performance management of colleges and universities. This paper sorts out the practice of financial fund performance evaluation in higher education at central and local levels in China since 1988, summarizes the experience and practice of financial fund performance evaluation in higher education in China, and thinks that further improvement is needed in legal system, evaluation consciousness, evaluation scope, evaluation index, evaluation subject, evaluation content and application of evaluation results, hoping to have certain reference value for improving the financial fund performance management in higher education in China.},
     year = {2019}
    }
    

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  • TY  - JOUR
    T1  - Analysis on Performance Management of Financial Funds in China's Higher Education
    AU  - Xiaohua Ning
    Y1  - 2019/12/26
    PY  - 2019
    N1  - https://doi.org/10.11648/j.her.20190406.13
    DO  - 10.11648/j.her.20190406.13
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    JO  - Higher Education Research
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    EP  - 96
    PB  - Science Publishing Group
    SN  - 2578-935X
    UR  - https://doi.org/10.11648/j.her.20190406.13
    AB  - As an effective educational management tool, budget performance management in colleges and universities has become an important basis and management means for allocating educational resources and formulating corresponding educational policies. It plays an important role in promoting colleges and universities to improve their management level, cultivate outstanding talents and serve social development. In recent years, with the rapid development of higher education in our country, the financial expenditure in the field of education has gradually increased, the government departments have continuously increased their investment in financial education funds, and the state's investment in higher education has also increased year by year. In addition, with the reform of the "performance-oriented" financial expenditure management system, the relevant departments in China have also strengthened the performance management of colleges and universities. This paper sorts out the practice of financial fund performance evaluation in higher education at central and local levels in China since 1988, summarizes the experience and practice of financial fund performance evaluation in higher education in China, and thinks that further improvement is needed in legal system, evaluation consciousness, evaluation scope, evaluation index, evaluation subject, evaluation content and application of evaluation results, hoping to have certain reference value for improving the financial fund performance management in higher education in China.
    VL  - 4
    IS  - 6
    ER  - 

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Author Information
  • Development Planning Office, Central University of Finance and Economics, Beijing, China

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