Research on the Optimization Path of Budget Performance Management and Final Account Control Methods of Universities Based on Regression Analysis Approach

Abstract

The budget performance management of colleges and universities is still in the primary state, and the utilization efficiency of financial funds and input resources needs to be further improved. The study constructs a budget performance evaluation system for colleges and universities from two dimensions of input and output, takes the input data and output data of teaching funds of colleges and universities of A in 2022-2024 as samples, and analyzes the performance allocation of their teaching and research funds by using the DEA-Malmquist method. After that, a multiple regression model is constructed to judge the specific factors affecting the budget performance management and to propose the specific path to optimize the budget performance management.The performance appropriation of teaching and research funds in college A verifies that the current budget performance management of colleges and universities is not ideal, and there is a big difference in the funding of scientific research projects. And it is judged that the main factors affecting the budget performance management of colleges and universities are talent cultivation and manpower input. In this paper, in order to improve the efficiency of final account control, we start from 3 aspects of management mechanism, management process and evaluation system respectively to improve the effect of budget performance management in colleges and universities.