中央财政对地方高校发展专项转移支付资金项目绩效评价探析——以广西A高校2019年提升办学能力实验实训室建设项目为例  

On the Performance Evaluation of the Special Transfer Payments from the Central Government in Supporting the Development of Local Universities:A Case Study of the 2019 Laboratory Projects in X University Located in Guangxi

作　　者：诸葛明旺 Zhuge Mingwang(Finance Department,Guilin Normal College,Guilin,Guangxi 541199,China)

机构地区：[1]桂林师范高等专科学校财务处,广西桂林541199

出　　处：《桂林师范高等专科学校学报》2022年第4期42-46,共5页Journal of Guilin Normal College

基　　金：2018年桂林师范高等专科学校校级科研项目“中央财政对我校发展专项转移支付资金项目绩效评价研究”(KYA201805);2019年广西高校中青年教师基础能力提升项目“中央财政发展高职教育专项资金绩效评价研究”(2019KY1150)。

摘　　要：中央财政对地方高校发展专项转移支付为地方高校建设特色办学的基础设施提供主要资金来源,对高校(尤其是西部地区高校)特色学科发展具有重大意义。因此,做好专项转移支付资金项目的绩效评价工作,保证中央财政专项转移支付资金有效执行和效益最大化,发挥中央财政专项转移支付资金对地方高校发展的作用就成了高校关注和研究的重点。本文以广西A高校2019年提升办学能力实验实训室建设项目为例,探析中央财政专项转移支付资金项目绩效评价现状,并结合地方高校项目特点提出应用建议。The special transfer payments from the central government for the development of local universities provide the main source of funding for the universities to carry out the infrastructure construction required in running school with apparent characteristics,which is of great significance to the progress of distinctive disciplines in universities(especially those in western regions).Therefore,a great concern of the universities has arisen as to how the performance evaluation is to be conducted on the expenditure of special funds for ensuring the effective implementation and maximization of the benefits concerning the special transfer funds from the central government as well as the function of the funds in the development of the local universities.With a special reference to the2019 laboratory projects in X University located in Guangxi,this paper discusses the current situation of the performance evaluation on the special transfer funds,and proposes suggestions in line with the project characteristics of local universities.

关 键 词：地方高校 中央财政 专项转移支付资金项目 绩效评价 

分 类 号：F812.45[经济管理—财政学]