Research on the problems and countermeasures of university budget performance management under the background of "Double First Class"

The Outline of the National Medium- and Long-term Education Reform and Development Plan (2010-2020) clearly points out that "colleges and universities should speed up the construction of first-class universities and disciplines, improve the management mode, introduce competition mechanism, implement performance evaluation, and conduct dynamic management". Therefore, under the background of China's development strategy of "building a powerful country in education" and the promotion of colleges and universities to speed up the construction of double first-class, the introduction of budget performance management in colleges and universities will promote the better and faster development of colleges and universities, provide better teaching services, cultivate more outstanding talents, and further accelerate the connotation development of colleges and universities. Based on the analysis of the problems and causes in the budget performance management of colleges and universities in China at the present stage, this paper discusses the specific countermeasures for colleges and universities to improve their budget performance management level under the national comprehensive budget performance management system from the aspects of capital management requirements, budget resource allocation, and the application of budget performance evaluation results.