An analysis of the optimization algorithm of comprehensive budget performance management for budgeting in higher education institutions

This study utilizes Data Envelopment Analysis (DEA) and Malmquist index model to conduct dynamic and static analysis on the optimization of comprehensive budget performance management in universities. After that, it analyzes and compares the effects of input and output efficiency of budgeting in universities under Logistic Logistic Regression conditions to improve the explanatory degree of the model on comprehensive budget performance management in universities. The results show that the average value of all four change indices such as technical efficiency change index and technical progress index of resource allocation efficiency of colleges and universities during the period of 2014-2023 are 1, 0.9829, 0.9996 and 0.9995, respectively, and the existing technological level of their budget performance management has been 0.0012-0.0145 of improvement, and this paper finds that strengthening the technical level of internal budget management in universities is a key point to improve the efficiency of higher education expenditure. There is a budget for the input of comprehensive budget performance management in higher education accounted for 0.19%-47.36%, while no budgeting accounted for 0.45%-34.60%, which is a large difference between the two accounts, and this study at the end of the comprehensive budget performance management in higher education put forward four aspects of safeguards.