Author(s)

Yani Hou ¹, Jiexin Feng ¹

Affiliation(s)

¹ School of Trade and Economic, Haojing College of Shaanxi University of Science & Technology, Xi'an, Shaanxi, China

Corresponding Author

Jiexin Feng

ABSTRACT

With the implementation of the new government accounting standards, budget performance evaluation has become increasingly important in financial management in universities. This paper takes D college as a case study, analyzing the issues in its budget performance evaluation system under the new accounting standards, and proposing corresponding countermeasures. The implementation of the new government accounting standards. Then, by introducing the basic situation of D colelge, it identifies the gaps and shortcomings in the budget performance evaluation before and after the implementation of the new government accounting standards. Following that, the paper refines the budget performance evaluation after the government accounting standards reform, proposing a more scientific and reasonable evaluation indicator system. Through empirical analysis, it re-evaluates the refined evaluation results and finds that the new government accounting standards have a positive effect on improving the transparency and accuracy of university budget performance evaluation. Finally, by comparing the refined evaluation results with the original ones, this paper presents suggestions for improving budget performance management in universities, aiming to provide theoretical support and practical reference for the budget performance evaluation of other universities.

KEYWORDS

New Government Accounting Standards, University Financial Management, Budget Performance Evaluation

CITE THIS PAPER

Yani Hou, Jiexin Feng, Analysis of Issues and Countermeasures in Budget Performance Evaluation under the New Government Accounting Standards—A Case Study of D University. Accounting, Auditing and Finance (2025) Vol. 6: 1-8. DOI: http://dx.doi.org/10.23977/accaf.2025.060101.

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