Guidelines for Improving the Budget Performance Management of Public Universities in Guangdong

IF 0.8 Q3 EDUCATION & EDUCATIONAL RESEARCH
Deng Liling, Luxana Keyuraphan, Niran Sutheeniran, Patchara Dechhome
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Abstract

The objectives of this research were: 1) to study the current situation of budget performance management of public universities in Guangdong; 2) to investigate the guidelines for improving the budget performance management of public universities in Guangdong; 3) to evaluate the adaptability and feasibility of guidelines for improving the budget performance management of public universities in Guangdong.The sample group of this research was 285 administrators in public universities in Guangdong. They were selected by systematic random sampling and sample random sampling. The interview group was ten administrators from seven representative universities in Guangdong. The experts for evaluating the adaptability and feasibility of guidelines for improving budget performance management consisted of high-level administrators from each usual public university, totaling seven people. Research instruments included 1) a questionnaire, 2) a structured interview, and 3) an evaluation form—data analysis using percentage, mean, standard deviation, and content analysis.The results were found that: 1) The overall level of budget performance management of public universities in Guangdong is high, but it also reflects many problems; the main issues were as follows: (1)There were widespread challenges in budget performance goal management within universities, (2) including incomplete performance execution tracking and monitoring management, (3) insufficient strategic alignment of performance evaluation management, and (4) difficulties in applying performance evaluation results in feedback and application management, 2) The guidelines for improving the budget performance management divided into three aspects, which including (1) budget organization, (2)budget process, and (3)information system; and 3) The adaptability and feasibility of the guidelines for improving the budget performance management of universities were at the highest level.
改进广东省公立高校预算绩效管理的指导意见
本研究的目的是:1)了解广东省公立大学预算绩效管理的现状;2)探讨改进广东省公立大学预算绩效管理的指导方针;3)评价改进广东省公立大学预算绩效管理指南的适应性和可行性。本研究以广东省285名公立大学管理人员为样本。采用系统随机抽样和抽样随机抽样的方法选取。访谈对象为广东省7所代表性高校的10名行政管理人员。预算实绩管理改善方针的适应性和可行性评价专家由各普通公立大学的高层管理人员组成,共7人。研究工具包括1)问卷调查,2)结构化访谈,以及3)评估表格-使用百分比、平均值、标准差和内容分析的数据分析。结果发现:1)广东省公立大学预算绩效管理总体水平较高,但也反映出诸多问题;主要问题如下:(1)高校预算绩效目标管理普遍存在挑战,包括绩效执行跟踪与监控管理不完善,绩效评价管理战略衔接不足,绩效评价结果在反馈与应用管理中的应用困难。(2)改进预算绩效管理的指导方针分为三个方面,包括:(1)预算组织;(2)预算流程;(3)信息系统;3)改进高校预算绩效管理指南的适应性和可行性处于最高水平。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
1.60
自引率
9.10%
发文量
13
审稿时长
14 weeks
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