Research on the Resource Optimization Effect of University Budget Performance Management and Its Enhancement Pathways

University budget performance management serves as a critical mechanism for improving the efficiency of educational resource utilization and advancing the modernization of higher education governance. This study systematically analyzes the practical challenges and optimization pathways of current budget performance management in universities, revealing its dual effects in resource allocation, fund supervision, and transparency enhancement. The research identifies core issues in existing management systems, including misalignment between goal-setting and strategic demands, lagging execution oversight mechanisms, and rigid performance evaluation systems, which lead to resource misallocation and inefficient fund utilization. The study highlights that budget performance management can systematically address efficiency losses in traditional models by reconstructing resource allocation logic, strengthening full-process supervision, and promoting transparent governance, thereby establishing a lifecycle optimization system for resources. Building on this, the paper proposes a three-dimensional “strategy-technology-culture” collaborative optimization pathway: strategic differentiation of goal systems and dynamic adjustment mechanisms at the strategic level, deepened application of intelligent supervision tools at the technological level, and cultivation of performance-oriented organizational ecosystems at the cultural level. The research emphasizes that universities must overcome institutional inertia through interdisciplinary collaborative governance and data-driven innovation to transform budget management from “compliance control” to “value creation,” providing sustainable resource allocation safeguards for high-quality development in higher education.