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1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！外文标题：Research on College Financial Budget Performance Evaluation外文作者：Liping Chu and Dan Li文献出处: Proceedings of 3rd International Conference on Logistics, Informatics and Service Science，2018 (如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做)英文197
2、4单词，13796字符(字符就是印刷符)，中文3026汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。）Research on College Financial Budget Performance EvaluationAbstract : The research of university financial budget performance evaluation has great significance for improving the level of university financial management, allocating
3、 resources within the college rationally, as well as improving the effectiveness and efficiency of the using of funds. Combining with the problems of the current college financial budget management, this paper analyses the necessity and importance of the financial budget performance evaluation in co
4、lleges and universities; through actual survey, the main indicators of university performance evaluation factors are summed up. Meanwhile, reasonable proposals of colleges and universities for performance evaluation are put forward in order to promote the implementation of performance evaluation in
5、the university financial management.Keywords: Colleges and universities , Financial budget ,Performance evaluation1IntroductionSince the promulgation and implementation of the national long-term education reform and development plan (20102020), colleges and universities continue to change the concep
6、t of financial management, strengthen economic accounting. But the universities have not established scientific and standardized performance appraisal system. The central department budget expenditure performance appraisal management approach was issued by the Ministry of Finance in 2005, which has
7、been progressed steadily in budget performance evaluation. However, seeing from individuals, the colleges have not established the implementation of the performance appraisal system (Budget Division of the Ministry of Finance 2007). Therefore, the study of college financial budget performance evalua
8、tion has great significance to the rational allocation of resources within the college, the improvement of capital efficiency, the reasonable control of financial risks and the improvement of the level of university financial management.2The Necessary of Performance Evaluation2.1Poor Awareness of Bu
9、dget Management, Lacking the Quantitative Assessment SystemThe colleges current financial budget is weak in management awareness, which mainly reflects in two aspects. Firstly, for the audit of the financial requirements of various departments, the colleges and universities are still at the feasibil
10、ity stage, as long as think that it is feasible agreed to the project, they will agree to the creation of the project, which lacks the overall concept of the financial budget. Secondly, in the executive departments of the university budget, the phenomenon such as blind use of the funds, a serious wa
11、ste of money and lack of systematic planning is existed for that there is no co-ordination arrangements for the rational use of funds.2.2Only Paying Attention to Budgeting, Lacking Supervision and Coordination MechanismIn terms of budget management, many schools focus only on the preparation and rel
12、ease of the budget, lacking of reasonable supervision and control of the implementation of the budget assignment, which resulting in the effect of budget implementation carelessness. Therefore, it will cause the opposing argument for the use of units and the finance department on budgeting. The root
13、 causes of this situation lies in the budget the lack of supervision and coordination mechanism. Budgeting department is able to master a certain number of years of budget implementation and the real output of various departments, a comprehensive analysis and system considerations, by which we can e
14、ffectively avoid the phenomenon of the opposing argument.2.3The Imperfect of Budget Management System and the Lack of Evaluation in the ImplementationThe main purpose of the colleges and universities in budget management is to improve efficiency in the use of funds. The aspect of budget management c
15、ontains budgets. However, the majority of college financial budget shows only the preparation of the annual financial plan, does not establish scientific and strict management system. budget adjustments is lack of stringent vetting procedures which is necessary to predict in advance, fails to budget
16、 management and control and the subsequent assessment (Zhang Jiantao 2011). Through the establishment of scientific, transparent and open budget performance evaluation system, colleges and universities are in the executive arm of reasonable supervision, control, evaluation and assessment. That not only conducive to the various departments to optimize the allocation of existing funds in a timely manner, but also help to enhance the school l
