Influence of Budget Reform on Financial Innovation in Colleges and Universities Based on Ahp

Abstract

In the environment of public finance reform, China's higher education has developed from elite to popular. How to allocate the limited educational resources scientifically and reasonably through budget performance management plays an important role in improving the school running efficiency and promoting the society to cultivate excellent talents. Based on the analysis of the theoretical research results of university budget performance evaluation at home and abroad, this paper explores the establishment of a unified and relatively comparable university budget performance evaluation index system. This paper uses the established index system and AHP to analyze the budget performance of a university, and verifies the effectiveness of the budget performance evaluation system. At the same time, this paper makes a horizontal comparison of the budget performance of different colleges and universities in the same year, and makes a comparative analysis of the operating conditions and capital utilization efficiency of colleges and universities. The results of this paper provide new ideas and methods for the budget performance evaluation of colleges and universities.