Abstract: The key for higher education development is the allocation of educational resources, among which the scientific allocation and effective management of financial funds are the most critical. At present, reforming the traditional budget allocation mode of financial support for colleges and universities is of urgent need for administrative departments, and the performance appropriation system is a beneficial attempt to fully implement budget performance management in the budget allocation stage. Selecting Sichuan provincial undergraduate universities in Chengdu as samples, based on analysis of the operation and problems of financial allocation system in the universities before the reform, this paper studies the pilot effect of basic appropriation and performance budget appropriation after implementing budget performance appropriation system, and finds that relevant universities respond positively, and the overall situation is ideal. In the future, the competent government departments should make more active and in-depth explorations in enlarging the total fund appropriation, strengthening the efficiency of capital investment, and promoting the combination of distribution and management services, so as to continuously improve the performance appropriation system of budget in universities and colleges.

Key words: colleges and universities, performance appropriation, fiscal appropriation, performance management, government governance