The integration of budget and performance management in colleges and universities is a management model that closely combines budget preparation with performance goal setting, implementation monitoring and result evaluation. It requires that the expected performance targets be clearly defined in the preparation of the budget, and the performance is tracked and monitored during the implementation process. At the same time, according to the results of performance evaluation, the subsequent budget arrangement is adjusted and optimized to achieve reasonable allocation and efficient use of resources, and promote the development of various undertakings in colleges and universities. Based on this, this paper reviews the typical experience of the integration of budget and performance management in foreign universities, and determines the deep integration of budget and performance management in universities.

Wei Tang, Qingwei Song, Xiaoli Huang. International Reference and Management Model for the Integration of Budget and Performance Management in Universities. International Journal of Social Sciences and Economic Management (2024), Vol. 5, Issue 2: 72-81. https://doi.org/10.38007/IJSSEM.2024.050210.

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