Analysis of the Impact of Financial Structure Optimization on Budget Performance Management in Universities Based on the Perspective of Internal Control and Final Accounts - Using ABC Model as a Framework
24 mar 2025
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Publicado en línea: 24 mar 2025
Recibido: 30 oct 2024
Aceptado: 13 feb 2025
DOI: https://doi.org/10.2478/amns-2025-0743
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© 2025 Xianwen Wang, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Figure 1.
The manager’s knowledge of budget performance management
| Categories | N | Min | Max | M | Degree of identification |
|---|---|---|---|---|---|
| CM1 | 105 | 1 | 5 | 3.58 | 71.6% |
| CM2 | 105 | 1 | 5 | 3.61 | 72.2% |
| CM3 | 105 | 1 | 5 | 3.76 | 75.2% |
| CM4 | 105 | 1 | 5 | 3.77 | 75.4% |
| CM5 | 105 | 1 | 5 | 3.79 | 75.8% |
| CM6 | 105 | 1 | 5 | 3.56 | 71.2% |
| CM7 | 105 | 1 | 5 | 3.58 | 71.6% |
| CM8 | 105 | 1 | 5 | 3.81 | 76.2% |
| CM | 105 | 8 | 40 | 29.46 | 73.7% |
The weight of the evaluation index of university budget performance
| Criterion layer | Subcanonical layer | Global weight | ||
|---|---|---|---|---|
| Input | 0.29 | Financial resources | 0.36 | 0.104 |
| Human resources | 0.25 | 0.073 | ||
| Infrastructure | 0.39 | 0.113 | ||
| Process | 0.16 | Capital management | 0.41 | 0.066 |
| Organizational management | 0.59 | 0.094 | ||
| Outputs | 0.46 | Talent culture | 0.23 | 0.106 |
| Scientific research | 0.21 | 0.097 | ||
| Social services | 0.25 | 0.115 | ||
| International cooperation and communication | 0.16 | 0.074 | ||
| Cultural heritage and innovation | 0.15 | 0.069 | ||
| Effect | 0.09 | Economic benefit | 0.32 | 0.029 |
| Social benefit | 0.27 | 0.024 | ||
| Service satisfaction | 0.41 | 0.037 |
Score rate table of each dimension index
| Criterion layer | Subcanonical layer | 2021 | 2022 | 2023 |
|---|---|---|---|---|
| Input | Financial resources | 89.00% | 85.74% | 96.65% |
| Human resources | 80.42% | 98.08% | 85.30% | |
| Infrastructure | 92.87% | 83.24% | 88.32% | |
| Process | Capital management | 79.71% | 82.85% | 96.26% |
| Organizational management | 91.23% | 81.36% | 98.73% | |
| Outputs | Talent culture | 95.40% | 95.35% | 98.63% |
| Scientific research | 84.26% | 81.63% | 96.22% | |
| Social services | 97.32% | 88.97% | 97.82% | |
| International cooperation and communication | 54.59% | 56.12% | 59.87% | |
| Cultural heritage and innovation | 63.53% | 71.20% | 75.19% | |
| Effect | Economic benefit | 95.21% | 85.24% | 99.79% |
| Social benefit | 0.24% | 52.56% | 66.34% | |
| Service satisfaction | 99.15% | 92.89% | 92.26% | |
| Whole | 78.69% | 81.17% | 88.58% | |
The manager’s behavior to budget performance management
| Categories | N | Min | Max | M | Degree of identification |
|---|---|---|---|---|---|
| BM1 | 105 | 1 | 5 | 3.59 | 71.8% |
| BM2 | 105 | 1 | 5 | 3.5 | 70.0% |
| BM3 | 105 | 1 | 5 | 3.69 | 73.8% |
| BM4 | 105 | 1 | 5 | 3.65 | 73.0% |
| BM5 | 105 | 1 | 5 | 3.84 | 76.8% |
| BM6 | 105 | 1 | 5 | 3.99 | 79.8% |
| BM7 | 105 | 1 | 5 | 3.6 | 72.0% |
| BM8 | 105 | 1 | 5 | 3.77 | 75.4% |
| BM | 105 | 8 | 40 | 29.63 | 74.1% |
The manager’s emotion for budget performance management
| Categories | N | Min | Max | M | Degree of identification |
|---|---|---|---|---|---|
| AM1 | 105 | 1 | 5 | 3.93 | 78.6% |
| AM2 | 105 | 1 | 5 | 3.94 | 78.8% |
| AM3 | 105 | 1 | 5 | 3.78 | 75.6% |
| AM4 | 105 | 1 | 5 | 3.87 | 77.4% |
| AM5 | 105 | 1 | 5 | 3.62 | 72.4% |
| AM6 | 105 | 1 | 5 | 3.64 | 72.8% |
| AM7 | 105 | 1 | 5 | 3.95 | 79.0% |
| AM8 | 105 | 1 | 5 | 3.67 | 73.4% |
| AM9 | 105 | 1 | 5 | 3.56 | 71.2% |
| AM10 | 105 | 1 | 5 | 3.83 | 76.6% |
| AM | 105 | 10 | 50 | 37.79 | 75.6% |