Research on Implementation Status and Optimization Strategy of University Budget Management Integration

With the development of the connotation of higher education and the reform of fiscal and taxation system, the integration of university budget and performance management has become a key task. This study reviews the evolution of policies related to the integration of budget and performance management in China from 2018 to 2023, and clarifies its important position in deepening the reform of the budget system and promoting the modernization of the national governance system. Focus on the field of colleges and universities, in-depth analysis of existing problems: budget performance targets are not effectively linked, lack of foresight and continuity, such as teaching equipment procurement, teaching staff construction and other project goals short-sighted; Performance budget implementation monitoring is not in place, focusing on the progress of fund implementation, ignoring other performance objectives, and the adjustment is not synchronized; The performance budget evaluation system is not perfect, the evaluation content is not fully covered, the index is not perfect, and the management system is missing; Lack of digitalization of performance budget management, more exploration of single business, lack of application system throughout the whole process, poor integration of business and finance. In view of the problems, the optimization strategy is put forward: strengthen the management of performance objectives, understand its complexity, deal with multiple relations, improve management measures, and ensure that the budgeting has objectives; Promote performance monitoring management, clearly correlate with budget execution, set up key points according to the project logic model, build information system and responsibility system, and ensure that budget execution is monitored; Deepen the management of performance evaluation, implement "expanding areas and increasing points", introduce third parties, improve the index system, build databases and information systems, push re-evaluation, and strengthen the evaluation of budget completion; Improve performance digital management, improve the quality of evaluation results, establish a "combination of evaluation and use" mechanism, expand disclosure, combine with government assessment, and promote feedback and application of results. Through a series of measures, this study helps universities to solve the dilemma of budget management, improve the efficiency of resource allocation, and achieve high-quality development.