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