“双一流”建设高校财务信息披露质量与财政支出绩效评价  

The Quality of Financial Information Disclosure and the Evaluation of the Fiscal Expenditure Performance of“Double First-class”Colleges and Universities

作　　者：杜驰[1] 李冰颖 DU Chi;LI Bingying(Nanchang Hangkong University,Nanchang 330063,China)

机构地区：[1]南昌航空大学经济管理学院,南昌330063 [2]南昌航空大学科技学院,南昌330063

出　　处：《科技与经济》2021年第6期66-70,共5页Science & Technology and Economy

基　　金：江西省社会科学“十三五”规划项目——“江西省‘双一流’建设高校财政支出绩效评价研究”(项目编号:19JY18,项目负责人:杜驰)成果之一。

摘　　要：“双一流”建设是我国重大国家战略,在提高入选高校财务信息披露质量的基础上对其财政支持绩效进行评价具有重大现实意义。但是目前各高校财务信息披露质量及财政支出绩效评价现状未能适应形势发展需要,故有必要完善“双一流”建设高校财务信息披露框架,并构建具有针对性的财政支出绩效评价方案及工作指引,以推动财政支出绩效评价工作有序开展,进而达到优化资金配置效益的目的。The“double first-class”construction is a major national strategy of China,and it is of great practical significance to evaluate the fiscal expenditure performance on the basis of improving quality of financial information disclosure of these colleges and universities.But both the quality of financial information disclosure and the evaluation of the fiscal expenditure performance at present could not meet the needs of the development of realistic situation,so it is necessary to perfect the framework of financial information disclosure and construct a targeted evaluation program and working guideline to evaluate the fiscal expenditure performance,which could promote the orderly development of evaluation of fiscal expenditure performance for the purpose of optimization of effectiveness of funds allocation.

关 键 词：双一流 财务信息披露 财政支出绩效 

分 类 号：G647.5[文化科学—高等教育学]