高校预算绩效拨款模式改革:现实问题与应对路径——基于试点省份的探索  

The construction of budget performance funding pattern in Universities: Problems and Solutions:Exploration and practice based on the pilot provinces

作　　者：李永宁[1] 

机构地区：[1]淮阴师范学院,淮安223300

出　　处：《教育发展研究》2016年第1期72-77,共6页Research in Educational Development

基　　金：教育部人文社会科学研究青年基金项目(11YJCZH091);江苏省高校哲学社会科学基金项目(2014SJA014)的部分成果

摘　　要：预算绩效拨款被看作是引导高校转变发展模式的重要制度设计。从解读预算绩效拨款与高校发展变革的现实关系出发,结合试点省份实践,本文指出系统理论支持不够、核心要素体系设计不完善、利益主体参与不足、项目统筹运作不力、信息平台建设滞后、法规政策不健全是当前影响拨款模式有效改革的几大现实问题。为强化模式改革实效性,应加强预算绩效理论研究与核心要素体系设计,变革现有的预算拨款运作机制与运作模式,并营造有利于模式高效运营的法规环境。budget performance allocation is regarded as an important system to guide the transformation of the development mode of University. From the analysis of the reality of the relationship between performance budget appropriations and the development and reform of combining with the practice of reform pilot provinces, it is pointed out that the theory of system science support is not enough, the core elements of the system design is not perfect, the stakeholders involved in shortage, information platform construction is lagging behind, policies and regulations imperfect is the impact of the current funding model effective construction of several serious problems. To strengthen the model effectiveness construction should strengthen the budget performance allocation theory and core elements of the system design, improve the existing budget appropriations operation mechanism and framework model, and actively create a conducive to the operating modes and efficient environment of policies and laws.

关 键 词：高等教育 绩效预算 拨款模式 

分 类 号：G649.2[文化科学—高等教育学]