高等教育财政支出绩效评价方法分析研究  

Analysis and Research on Performance Evaluation Methods of Financial Expenditure in Higher Education

作　　者：余黎峰[1] 安荻 YU Lifeng;AN Di(Shool of Economics and Manatgewent,Zhongyuan University of Technology,Zhengzhou 450007,China)

机构地区：[1]中原工学院经济管理学院,河南郑州450007

出　　处：《中原工学院学报》2018年第5期66-71,共6页Journal of Zhongyuan University of Technology

摘　　要：我国高等教育发展主要由财政资金引导和支持,开展高等教育财政支出绩效评价有利于优化资源配置和激发高校科技创新活力,其中绩效评价方法的选用是影响绩效评价质量的重要因素。梳理了国内外关于高等教育财政支出绩效评价方法研究的文献,对比分析了使用较多的几种评价方法的适用范围和优缺点,认为用层次分析法和数据包络分析法相结合的方法对高等教育财政支出绩效进行评价得出的结果较其他评价方法更为科学和客观。The development of higher education in China is mainly guided and supported by financial funds. The performance evaluation of financial expenditures in higher education is conducive to optimizing resource allocation and stimulating the vitality of scientific and technological innovation in universities. The selection of performance evaluation methods is an important factor affecting the quality of performance evaluation. This paper analyzed a number of domestic and foreign journal articles related bo performance evaluation methods in higher education and compared the application ranges and their advantages and disadvantages of several methods that are more often used. Our conclusion is that the combination of Analytic Hierarchy Process（AHP） and Data Envelopmant Analysis（DEA） is more scientific and objecive in evaluating fiscal expenditure performance in higher education.

关 键 词：高等教育 财政支出 绩效评价方法 选择 

分 类 号：G647[文化科学—高等教育学]