Exploring the Optimization Pathways of University Budget Performance Management: A Case Study of D University

Abstract

In response to the policy directives of the Party and the state, and in pursuit of the "Double First-Class" initiative and high-quality connotative development, universities are required to implement and optimize budget performance management. However, influenced by both internal and external factors, universities still encounter numerous challenges in the implementation of budget performance management. Targeting these entrenched issues, D University has proposed pathways for optimizing budget performance management. These include promoting interdepartmental collaboration to enhance awareness of budget performance management, establishing and improving evaluation indicator systems in line with the actual development goals of each department, optimizing the overall budget process to perfect the budget performance management mechanism, and accurately clarifying the differences and intrinsic connections between "budget performance management" and "performance management." These measures aim to provide a reference model for the optimization of university budget performance management and to assist other universities in enhancing their budget performance management levels.