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Analysis of ABC Model for Optimizing Financial Structure of Universities in Government Accounting Comprehensive Budget Performance Management

Qingquan Huang

Qingquan Huang

Dongguan City UniversityDongguan, China
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Huang, Qingquan
  
Sep 26, 2025
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Published Online: Sep 26, 2025
Received: Jan 02, 2025
Accepted: Apr 20, 2025
DOI: https://doi.org/10.2478/amns-2025-1076
Keywords
© 2025 Qingquan Huang, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.

Figure 1.

The budget application growth break point diagram
The budget application growth break point diagram

Figure 2.

The fiscal transparency break point diagram
The fiscal transparency break point diagram

Figure 3.

The difference of the level of the people’s livelihood is a different point
The difference of the level of the people’s livelihood is a different point

Variable definition

Type variable Name Variable symbol
Explained variable Government performance GOV
Interpretation variable ABC model structure optimization ABC
Control variable Economic growth Pergdp
Population density Density
Industrial structure Indstru
Level of urbanization Urban
Financial level Finan
Living standard Living

Ols regression results

(1) YSSP (2) FT (3) PGS
D -15.23*** 15.28*** 1.035
Coefficient (0.908) (2.294) (0.679)
Whether to add control variables yes yes yes
α 32.56***(2.087) 19.15***(4.613) 31.549***(6.456)
N 400 400 400
R2 0.619 0.364 0.287

Variable descriptive statistics

Variable N mean p50 sd min max
GOV 400 6.954 4.451 0.689 3.458 7.598
ABC 400 0.036 0.038 0.24 -0.99 1.653
Pergdp 400 9.902 9.451 4.595 13.056 9.134
Density 400 422.757 421.561 5 2707 184
Indstru 400 2.317 2.346 1.112 11.553 1.939
Urban 400 0.352 0.456 0.014 2.774 0.201
Finan 400 5620.818 5214.451 140.858 140000 926.556
Living 400 15.329 15.621 10.388 19.737 14.402

Parameters are estimated to return

(1)YSSP (2)FT (3)PGS (1)YSSP (2)FT (3)PGS
D -33.84*** -5.645 0.864 -33.49*** -6.184 0.885
Coefficient (3.5210) (10.654) (1.1564) (3.5642) (10.5486) (1.1547)
Whether to add control variables no no no yes yes yes
α 49.54*** 38.546*** 37.45*** 52.45*** 34.512** 37.15***
N 400 400 400 400 400 400

Heterogeneity test

Variable Institutional environment Government audit Degree of fiscal decentralization
Low High Low High Low High
ABC -0.225** -0.045 -0.987 0.034*** 0.023 -0.185***
Coefficient 0.111 0.034 0.122 0.042 0.075 0.071
Control variable control control control control control control
Provincial fixation control control control control control control
Vintage fixation control control control control control control
Sample size 400 400 400 400 400 400
R2 0.748 0.911 0.812 0.965 0.914 0.852

Linear test

Variable VIF 1/VIF
ABC 1.278 0.782
Pergdp 1.686 0.593
Density 1.481 0.675
Indstru 1.313 0.762
Urban 2.134 0.469
Finan 1.694 0.590
Living 1.587 0.630
Mean VIF 1.681 0.595

Robustness test results

VARIABLES (1)GOV (2)GOV (3)GOV
ABC -0.487*** -0.305*** -0.316***
Coefficient -4.66 -2.91 -3.08
Pergdp -0.035 -0.112 -0.045
Coefficient -0.25 -1.34 -0.34
Density 0.000 -0.000
Coefficient 0.35 -1.11
Indstru -0.006 -0.012 -0.005
Coefficient -0.52 -1.13 -0.23
Urban 0.000*** 0.000*** 0.000***
Coefficient 8.06 13.81 12.55
Finan 0.311*** 0.052 0.058
Coefficient 6.21 0.75 0.78
Living 0.035 0.106* 0.155**
Coefficient 0.57 1.81 2.13
Y 0.744***
Coefficient 12.54
avg Pergdp 0.000**
Coefficient 2.33
Constant -2.195*** -2.594*** -2.744***
Coefficient -12.95 -13.54 -10.87
Observations 400 400 350
R-squared 0.679 0.464 0.461
year YES YES YES
r2_a 0.65 0.441 0.434
F 60.22 55.48 40.31
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