Research Article
Performance Management of University Financial Budget Execution Relying on Comprehensive Budget Management Strengthening Model
Table 2
Comparison table of DEA method and SFA method.
| | DEA method | SFA method |
| Method basis | Linear programming model | Econometric model | Nonparametric method | Parametric method |
| Features | It is impossible to examine the process of the influence of input on output and cannot reflect the importance of each input | Can examine the impact of input on output and can reflect the importance of each input | Relative efficiency among decision-making units | Absolute efficiency of the decision-making unit | Strict evaluation | Moderate evaluation |
| Overestimation of extreme values | Relative efficiency among decision-making units | Absolute efficiency of the decision-making unit |
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