Analysis of the Impact of Financial Structure Optimisation of Universities on Government Accounting Comprehensive Budget Performance Management Based on ABC Model Perspective

In the construction of higher education, there is a contradiction between the state’s financial allocation and the financial needs of the development of the higher education business itself. In order to improve the efficiency of the use of funds and achieve the rational allocation of public resources, comprehensive budget performance management of government accounting becomes particularly important. This paper introduces the ABC (motivation-behaviour-consequence) model, uses 230 valid data collected, and empirically examines the influence of motivation and behaviour of financial structure optimization of higher education institutions on comprehensive budget performance management of government accounting by using multiple regression models. It has been found that the financial structure optimization of universities significantly improves government accounting comprehensive budget performance management. A series of robustness tests, such as the parallel trend test and placebo test, support these findings. Heterogeneity analysis found that the effect of financial structure optimisation of HEIs on government accounting comprehensive budget performance management is more pronounced in regions with poorer institutional environments, weaker government audits, and higher levels of fiscal decentralisation. The study aims to provide a useful reference for improving the teaching quality of higher education institutions and optimizing the allocation of public resources in society.