Welcome to Scholar Publishing Group

International Journal of Educational Curriculum Management and Research, 2022, 3(1); doi: 10.38007/IJECMR.2022.030101.

Budget Performance Evaluation Model of Private Universities Based on Big Data


Liejun Li and Xiaoying Sun

Corresponding Author:
Liejun Li

East China Jiaotong University, Nanchang 330013, China


With the development of Internet, computer cloud and other communication technologies, massive data has brought precious opportunities and severe challenges to many fields. The arrival of the era of massive data and the requirements of the internal development of private colleges and universities gradually break the inherent financing ideas of private colleges and universities. The traditional tax revenue and expenditure budget can not meet the needs of economic work under the new situation. In the new environment, to transform the traditional budget of economic revenue and expenditure into performance budget, we must make full use of the concept and technical means of massive data to excavate and analyze deeply rooted economic data. On the basis of big data, this paper constructs the budget performance evaluation model of private undergraduate colleges and universities by using the grey correlation analysis method, and makes a comparative study on the development level of education and the performance of education expenditure by using the methods of literature research, qualitative and quantitative analysis, empirical analysis and normative analysis. In addition, this paper takes the financial data of the University from 2017 to 2019 for empirical research. The results show that in 2017, the annual income of our university is 684.29 million yuan and the annual expenditure is 670.73 million yuan; in 2018, the annual income of our university is 735.47 million yuan and the annual expenditure is 718.32 million yuan; in 2019, the annual income of our university is 772.19 million yuan and the annual expenditure is 758.78 million yuan. In addition, through the model analysis, the budget performance of our university in recent three years is analyzed. The results show that the calculation amount of the grey similarity correlation calculation model is small, which can reflect the actual performance level, and can be used for the financial budget performance evaluation of private undergraduate universities.


Big Data, Private Undergraduate, University Budget, Performance Evaluation

Cite This Paper

Liejun Li, Xiaoying Sun. Budget Performance Evaluation Model of Private Universities Based on Big Data. International Journal of Educational Curriculum Management and Research (2022), Vol. 3, Issue 1: 1-8. https://doi.org/10.38007/IJECMR.2022.030101.


[1] Han J. Financial Performance Evaluation of Colleges and Universities Based on DEA Model and Balanced Scorecard Method. Journal of Physics: Conference Series, 2020, 1533(4):042047 (5pp). https://doi.org/10.1088/1742-6596/1533/4/042047

[2] Hong, FANG. Performance Evaluation Method of Discipline Construction Members in Colleges and Universities from the Perspective of Value Management. Asian Agricultural Research, 2020, v.12(05):58-59.

[3] Zhang X, Shi W. Research about the University Teaching Performance Evaluation under the Data Envelopment Method. Cognitive Systems Research, 2019, 56(AUG.):108-115 https:// doi.org/10.1016/j.cogsys.2018.11.004

[4] Wang, Luxiao, Huang, et al. Construction Exploration of Chongqing Environmental Supervision Information System under the Background of Environmental Protection Vertical Reform. Journal of Physics: Conference Series, 2019, 1213(5):52074-52074. https://doi.org/10. 1088/1742-6596/1213/5/052074

[5] Zhang Y, Dai S , Wu F , et al. Exploration on the Construction of Digital Content Security Course under the Background of "New Engineering Disciplines". International Journal for Innovation Education and Research, 2019, 7(4):123-129. https://doi.org/10.31686/ijier.vol7. iss4.1394

[6] Schreieder S, Soldatenkov A. The Kuga-Satake Construction under Degeneration. Journal of the Institute of Mathematics of Jussieu, 2020, 19(6):2165-2182. https://doi.org/10.1017/S1474 748019000239

[7] Athey S. [Special Issue Perspective] Beyond Prediction: Using Big Data for Policy Problems. Science, 2017, 355(6324):483-485. https://doi.org/10.1126/science.aal4321

[8] Lan Y, Li X. A Brief Analysis of the Application of Enterprise's Internal Accounting and Financial Management in Computer. E3S Web of Conferences, 2021, 235(24):03087. https://doi.org/10.1051/e3sconf/202123503087

[9] Yuzhe W ,Weiwen Z ,Jiahui S , et al. Smart city with Chinese characteristics against the background of big data: Idea, action and risk. Journal of Cleaner Production, 2017, 173(feb.1):60-66. https://doi.org/10.1016/j.jclepro.2017.01.047

[10] Pingping S. Research on the Innovation of Enterprise Employee Incentive Way Management Based on Big Data Background. Agro Food Industry Hi Tech, 2017, 28(1):1434-1438.