Analysis of the Implementation Approach of University Budget Performance Project Based on Equity Realization Perspective

The rapid economic growth has not only created more opportunities for the development of colleges and universities, but also presented many challenges. In this paper, by analyzing the construction of university budget implementation system, based on 5 stages, the recursive hierarchy of university performance budget is established by using hierarchical analysis method, and the hierarchy is solved by using recursive hierarchy matrix. A combination of balanced scorecard and key performance indicators is used. The performance budget evaluation index system for colleges and universities is constructed from the four levels of financial performance, business performance, budget performance and social performance. The equity realization method is used to study the financial fund performance of universities in the current period in the form of dividends, emptying behavior and selling shares. Based on the budget model, the impact of various factors on the shareholders’ dividend decision-making behavior is calculated according to the paradigm of “decision analysis framework - parameter change - decision change”. After the effective implementation of the performance project, the income of university A increased by 28.6% compared to the previous year, which laid a solid foundation for the development of the university.