Countermeasures and Suggestions on the Performance Budgeting Reform in University

As an important embranchment of the public finance policy, the government earmarks a certain degree of innovation and scientific research funds for the university yearly. Nowadays, the use efficiency of financial funds in the university has become the universal concern of the government and public. The method of literature analysis and comparative research was adopted to analyze the research results of performance budgeting of America public and higher education. On the basis of this, the current situation and problems existed in the performance budgeting reform in China were investigated, and the countermeasures and suggestions on the performance budgeting reform in university were put forward accordingly. The purpose is to adopt the efficient experience in finance management in American higher education, try to reform the existing education investment system, and promote the management quality of university.