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

ABC Attitude Model, as a psychological model for studying attitudes and behaviors, can effectively combine cognitive, affective, and behavioral tendencies to help us comprehensively understand the university managers’ agreement with budget performance management policies. The study takes college A as the research object and designs the questionnaire from cognitive, emotional, and behavioral dimensions respectively. A five-level Likert scale was used to analyze the attitudes of 105 managers towards budget performance management, based on the optimization of financial structure based on internal control and final accounts. And the budget performance of university A was evaluated according to the weight table of university budget performance evaluation indexes. Based on the ABC model, it has been analyzed that the managers of School A have a more positive attitude towards improving budget performance management. After the implementation of the improved budget performance management measures, the overall performance evaluation increased from 78.69% in 2021 to 81.17% in 2022 and 88.58% in 2023. It shows that optimizing the financial structure of universities based on internal control of final accounts has a positive impact on budget performance management.