Financial internal control and final accounts management in higher education: a strategy for optimizing the overall budget performance of government accounting based on the ABC model

Abstract

With the development of comprehensive budget management, strengthening budget management in colleges and universities is conducive to promoting the scientific and refined management of project funds and improving the efficiency of budget expenditure and management level. This paper introduces the ABC model, realizes the construction of financial budget performance evaluation system of colleges and universities from the construction of evaluation index system and the application of combination empowerment method. Through comprehensive evaluation, it is found that the evaluation score of the budget performance of the sample colleges and universities is 2.96 points, which belongs to the medium level, in which the budget implementation process plays the biggest role in the evaluation results. Following the selection of influencing factors to construct a structural equation model to explore the influencing factors of effective implementation of financial budget performance management in colleges and universities. Administrative support, performance culture, basic resource conditions, performance-related capabilities, and implementation process all positively affect the implementation effect of budget performance management, with the most obvious effect of performance culture (0.874) and administrative support (0.804). The optimization path of comprehensive budget management is explored in depth from multiple dimensions in order to improve the management level of financial budget performance in colleges and universities.