Digital Intelligence Empowers Comprehensive Budget Performance Management in Universities: Construction of the HUPM-Intelligence Model and Case Study

DOI: https://doi.org/10.62517/jbdc.202501309

Author(s)

Xin He1, Ting Ye2,*, Sihan Yu3, Zhao Yu4

Affiliation(s)

1Nanyang Technological University, Singapore City, Singapore 2Financial Department, Shanghai Normal University, Shanghai, China 3Central South University of Forestry and Technology, Changsha, Hunan, China 4 School of art and design, Shanghai Institute of Technology, Shanghai, China *Corresponding Author

Abstract

Under the policy background of comprehensive budget performance management implementation, universities commonly face challenges such as "resource misallocation, lack of process visibility, formalized evaluations, data silos and privacy compliance, and algorithmic explainability and fairness." Adopting the Design Science Research (DSR) paradigm, this paper proposes the HUPM-Intelligence (Holistic University Performance for Budget Management-Intelligence) business model for universities. Its core framework consists of "three-phase closed-loop (ex-ante, interim, ex-post) and six performance dimensions (financial, teaching, research, personnel, infrastructure, and social services) × full-process AI empowerment," supported by a four-layer informatization platform blueprint: "data collection-governance-intelligent analysis-application presentation." A case study using a virtual university's annual budget demonstrates the method. The research established a quantifiable, replicable indicator system and weighting method to integrate budget formulation, execution, and performance feedback. This paper offers a solution that balances academic rigor and practical feasibility for modernizing budget performance governance in resource-constrained universities.

Keywords

Budget Performance Management; University Governance; AI Empowerment; Balanced Scorecard; Design Science Research

References

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