A COMPREHENSIVE REVIEW OF BUDGET PERFORMANCE EVALUATION RESEARCH IN CHINESE PUBLIC HIGHER EDUCATION INSTITUTIONS
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This article provides a comprehensive review of the current state of research on the budget performance evaluation of public higher education institutions in China, delving into the theoretical foundations and practical progress. It analyzes the market characteristics of government behavior, the importance of cost-benefit analysis, and the impact of public choice theory and bureaucratic system theory on budget performance management from the perspective of public economics. Based on new institutional economics, the article discusses the core role of institutions in budget performance management, including institutional design, patterns of change, and the role of the state. The article also covers the application of principal-agent theory and stakeholder theory in the budget systems of colleges and universities, as well as the theoretical background and international experience of performance budget reform. It focuses on the research status of budget performance evaluation in local public higher education institutions, discusses innovative methods for constructing evaluation models and indicator systems, and emphasizes the role of budget performance evaluation in optimizing resource allocation. The article proposes future research directions, including strengthening basic theoretical research, developing and improving evaluation techniques, enhancing the integration of performance information with the budget management process, and expanding the depth and breadth of research.
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