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

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 found that the overall level of budget performance management of public universities in Guangdong was high, but also reflected many problems and three issues: (1) widespread challenges in budget performance goal management within universities; (2) 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. The second issue included that the guidelines for improving the budget performance management was divided into three aspects, specifically (1) budget organization, (2) budget process, and (3) information system. The third issue was in regard to the poor level of guidelines for adaptability and feasibility to improve the budget performance management of universities were at the highest level.