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The Open University Comprehensive Budget Performance Management Research Integrating Quality Management Cycle and Balanced Scorecard

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DOI: 10.23977/accaf.2024.050115 | Downloads: 20 | Views: 233


Wei Tang 1,2, Qingwei Song 2, Xiaoli Huang 1,2


1 School of Accounting and Finance, Shaanxi Business College, Xi'an, Shaanxi, China
2 School of Accounting and Finance, The Open University of Shaanxi, Xi'an, Shaanxi, China

Corresponding Author

Wei Tang


The construction of comprehensive budget performance management system is an important means for universities to improve the budget management mechanism and promote the modernization of governance system and governance ability. As an important part of the higher education system, Open University undertakes the functions of personnel training, scientific research, social service, cultural inheritance and innovation, and its financial source mostly depends on financial allocation. However, there are some problems in the budget performance management of Open University, such as weak performance management consciousness, imperfect performance management mechanism and imperfect construction of performance indicators. The introduction of Deming Ring quality management cycle and balanced scorecard can effectively solve the difficulties in the design of performance evaluation indicators. Based on this, this paper constructs a comprehensive budget performance management system for universities from four dimensions: concept, organization, process and support, realizes process feedback through Deming Ring quality management cycle, and constructs comprehensive budget performance evaluation indicators for Open University by combining with balanced scorecard, thus strengthening the feedback and application of performance information and promoting the implementation of the comprehensive budget performance management system for Open University. This will help Open University to build a comprehensive, full-coverage, whole-process budget performance management system, and effectively improve the governance efficiency and governance capacity of universities.


Comprehensive Budget Performance Management, the Open University, Deming Ring Quality Control Cycle, Balanced Scorecard


Wei Tang, Qingwei Song, Xiaoli Huang, The Open University Comprehensive Budget Performance Management Research Integrating Quality Management Cycle and Balanced Scorecard. Accounting, Auditing and Finance (2024) Vol. 5: 104-112. DOI:


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