An analysis of the optimization algorithm of comprehensive budget performance management for budgeting in higher education institutions
Mar 21, 2025
About this article
Published Online: Mar 21, 2025
Received: Nov 09, 2024
Accepted: Feb 24, 2025
DOI: https://doi.org/10.2478/amns-2025-0591
Keywords
© 2025 Wei Cao, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Figure 1.
The results of a resolution of MALMQUIST in various districts
| Year | Technical efficiency index(effch) | Technological improvement index(techch) | Pure technology efficiency index(pech) | Scale efficiency index(sech) | Total factor productivity index(tfpch) |
|---|---|---|---|---|---|
| 2014-2015 | 1.0008 | 0.9958 | 1.0014 | 0.9967 | 1.0002 |
| 2015-2016 | 1.0006 | 1.0017 | 1.0008 | 1.0027 | 0.997 |
| 2016-2017 | 0.9986 | 0.9999 | 0.9997 | 0.9989 | 0.9993 |
| 2017-2018 | 0.9982 | 1.0011 | 1.0004 | 0.9984 | 0.9998 |
| 2018-2019 | 1.0007 | 0.9998 | 0.9995 | 1.0013 | 0.999 |
| 2019-2020 | 0.9972 | 0.8489 | 0.9984 | 0.9948 | 0.8306 |
| 2020-2021 | 1.003 | 1.0004 | 0.9972 | 1.0046 | 0.9983 |
| 2021-2022 | 1.0014 | 0.9999 | 1 | 0.9994 | 0.9998 |
| 2022-2023 | 1.0001 | 0.9982 | 0.9988 | 0.9991 | 1.0002 |
| Mean value | 1 | 0.9829 | 0.9996 | 0.9995 | 0.9805 |
Evaluation efficiency of university budget performance
| Year | City name | Integrated efficiency | Scale efficiency | Technical efficiency | Scale benefit |
|---|---|---|---|---|---|
| 2014 | A | 0.9987 | 1 | 0.9987 | Drs |
| B | 0.8993 | 1 | 0.8993 | Irs | |
| C | 1 | 1 | 1 | - | |
| D | 0.9983 | 0.9989 | 0.9994 | Drs | |
| E | 1 | 1 | 1 | - | |
| F | 0.9913 | 0.9986 | 0.9927 | Drs | |
| G | 1 | 1 | 1 | - | |
| H | 0.9800 | 0.9988 | 0.9812 | Irs | |
| I | 0.9907 | 0.9923 | 0.9984 | Irs | |
| J | 0.9880 | 0.9982 | 0.9898 | Drs | |
| 2023 | A | 1 | 1 | 1 | - |
| B | 0.996 | 1 | 0.996 | Drs | |
| C | 0.9989 | 0.9995 | 0.9994 | Drs | |
| D | 1 | 1 | 1 | - | |
| E | 1 | 1 | 1 | - | |
| F | 1 | 1 | 1 | - | |
| G | 0.9960 | 0.9997 | 0.9963 | Irs | |
| H | 1 | 1 | 1 | - | |
| I | 1 | 1 | 1 | - | |
| J | 1 | 1 | 1 | - |
The performance of the university budget performance is the output index
| Primary indicator | Secondary indicator | Tertiary index |
|---|---|---|
| Input index | Manpower | Special teacher number (person) |
| Financial resources | General public budget education funding (yuan) | |
| Resources | Fixed asset investment (10,000 yuan) | |
| Output indicator | Talent culture | Total number of graduates (10,000) |
| Scientific research | Publish science and technology papers | |
| Social services | Technology transfer income (1000 yuan) | |
| Cultural heritage and innovation | The alumni association of the top 100 universities | |
| International exchanges and cooperation | Cooperative research (dispatch) |
Logistic results regression
| Budget | The name of the budget | B | SE | Wals | df | Sig. | Exp(B) |
|---|---|---|---|---|---|---|---|
| Financial input | Manpower | 0.903 | 0.174 | 17.364 | 1 | 0.000 | 3.037 |
| Financial resources | 1.182 | 0.196 | 24.307 | 1 | 0.000 | 3.851 | |
| Resources | 1.307 | 0.254 | 20.648 | 1 | 0.000 | 4.399 | |
| Actual output | Talent culture | 0.835 | 0.187 | 20.548 | 1 | 0.000 | 0.135 |
| Scientific research | 0.459 | 0.146 | 7.724 | 1 | 0.004 | 0.094 | |
| Social services | 1.035 | 0.287 | 13.268 | 1 | 0.000 | 0.235 | |
| Cultural heritage and innovation | 1.479 | 0.201 | 50.889 | 1 | 0.000 | 0.149 | |
| International exchanges and cooperation | 1.352 | 0.213 | 38.243 | 1 | 0.000 | 0.161 |
The basic situation of the sample is investigated
| Primary indicator | Secondary indicator | Budget | No budget | ||
|---|---|---|---|---|---|
| Frequency | Percentage(%) | Frequency | Percentage(%) | ||
| Financial input | Manpower | 350 | 38.21 | 658 | 45.69 |
| Financial resources | 303 | 33.15 | 361 | 25.09 | |
| Resources | 262 | 28.63 | 421 | 29.21 | |
| Total | 915 | 100.00 | 1440 | 100.00 | |
| Actual output | Talent culture | 413 | 47.36 | 564 | 31.99 |
| Scientific research | 183 | 20.99 | 610 | 34.60 | |
| Social services | 203 | 18.35 | 527 | 26.09 | |
| Cultural heritage and innovation | 114 | 13.11 | 121 | 6.84 | |
| International exchanges and cooperation | 2 | 0.19 | 8 | 0.45 | |
| Total | 872 | 100.00 | 1763 | 99.98 | |