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