高等学校预算支出绩效评价及实证研究  

Performance Evaluation and Empirical Research on Budget Expenditure of Colleges and Universities

作　　者：张静[1] ZHANG Jing(Planning and Finance Department,Hohhot Vocational College,Hohhot 010051,China)

机构地区：[1]呼和浩特职业学院计划财务处,内蒙古呼和浩010051

出　　处：《财经理论研究》2021年第2期92-101,共10页Journal of Finance and Economics Theory

基　　金：内蒙古哲学社会科学规划办课题(2017NDB116)。

摘　　要：随着高等院校办学规模的不断扩大,高校的教育成本问题也逐渐凸显出来,大部分国内高校为了筹集扩大招生规模的发展资金,高校负债率不断上升。盲目地扩大发展规模使得我国高校的贷款总额不断上升,资金的不合理使用和资源的严重浪费,加大了高校的财务负担,资金链存在着断裂的风险。本研究以战略绩效管理理论为基础,分析高校预算支出战略绩效管理路径,结合学术界的研究成果,构建了高校预算支出绩效评价指标体系。在评价模型中,成长发展维度的影响力最大,说明固定资产增长率、教授和副教授占比、发展性支出占比、支付能力会对高校预算支出绩效评价水平产生重要的影响,在预算管理计划的制定中要有意识的往高校长远发展倾斜,预算计划的制定既要立足现在,也要考虑到未来。In this paper, based on the theory of strategic performance management, the path of strategic performance management of university budget expenditure was analyzed, and the performance evaluation index system of university budget expenditure was built in combination with academic research results. In the index system, there are four KPI indicators: financial dimension, customer dimension, internal process dimension, and growth and development dimension. Sixteen secondary indicators, such as revenue and expenditure completion rates, the asset-liability ratio and the self-financing ratio, were obtained after subdividing the indicators. In this paper, factor analysis was used to achieve dimensionality reduction. After verification, four common factors with characteristic values greater than 1 were obtained. According to the component score coefficient, the influence values of KPI indicators such as financial dimension, customer dimension, internal process dimension and growth and development dimension were calculated. Finally, through regression analysis, the performance evaluation model of university budget expenditure was constructed. In the evaluation model, the growth and development dimension have the greatest influence, which shows that the growth rate of fixed assets, the proportion of professors and associate professors, the proportion of development expenditure and the ability to pay will have an important impact on the performance evaluation of budget expenditure in colleges and universities. In the formulation of budget management plan, it is paramount to tilt in favour of the long-term development of colleges and universities, and the formulation of budget plan should be based on the present and the future be considered.

关 键 词：预算管理 绩效评价 财务维度 客户维度 成长发展维度 内部流程维度 

分 类 号：F062.2[经济管理—政治经济学]