我国绩效型高等教育财政拨款研究趋势演进  

On the Evolution of Research Trend of Performance-based Financial Allocation of Higher Education in China

作　　者：张蕾[1] 黄永芬[1] 邱世凤[1] ZHANG Lei;HUANG Yongfeng;QIU Shifeng(Chengdu University,Chengdu,Sichuan,610106)

机构地区：[1]成都大学,四川成都610106

出　　处：《成都大学学报（社会科学版）》2018年第2期12-18,共7页Journal of Chengdu University (Social Sciences)

基　　金：四川省教育厅人文社会科学研究项目"新建院校绩效型财政拨款体制研究"(项目编号:18SB0149)

摘　　要：我国高等教育财政改革经过较长时期的研究,历经三个重要阶段:介绍国外相关政策制度、探索建立我国教育财政拨款制度、部分地区实证研究。论文对三个阶段的研究成果以层次推进归集,找寻其中尚未突破的难点与关键,即实际与标准生均成本的比较、学科性质差异系数的测算、输出型绩效评价指标的确立,作为下一步研究推进的方向。After a long period of research,the reform of higher education in China has experienced three important stages:introducing foreign related policy system,exploring the establishment of China’s educational financial allocation system,and the empirical research in some areas.In this paper,the research results of the three stages are summarized to find out the difficult and key points which have not yet been broken through:the comparison between actual cost and standard cost per student,calculation of the coefficient of difference in the nature of subjects,the establishment of output performance evaluation index,which will be the research direction in the future.

关 键 词：绩效型拨款 高等教育 研究比较 趋势 

分 类 号：F812.45[经济管理—财政学] G647.5[文化科学—高等教育学]