高校竞争对预算绩效管理水平的影响研究  

The Influence of University Competition on Budget Performance Management Level

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作  者:王希胜 冷泉泉 WANG Xisheng;LENG Quanquan(School of Management and Economics,North China University of Water Resources and Electric Power,Zhengzhou 450046,China)

机构地区:[1]华北水利水电大学管理与经济学院,河南郑州450046

出  处:《华北水利水电大学学报(社会科学版)》2023年第2期19-28,共10页Journal of North China University of Water Resources and Electric Power(Social Science Edition)

基  金:2021年度河南省教育财务管理科研项目(2021C29);河南省新文科研究与改革实践项目(2021JGLX068,2021JGLX070)。

摘  要:高校竞争已成为中国高等教育资源市场化配置中的一个重要机制。以2016—2020年河南省18个市的高校为研究样本,实证研究了高校竞争对高校预算绩效的影响。结果表明,高校竞争有利于高校预算绩效水平的提升,经济发展水平抑制了高校竞争对绩效管理的作用,科研环境则增强了高校竞争对绩效管理的影响。研究结论为教育部门优化资源配置、推动“十四五”期间高等教育高质量发展制定相关政策提供了理论借鉴。The development of college competition has become an important mechanism in the marketization of higher educational resources.This paper takes universities in prefecture-level cities in Henan Province from 2016 to 2020 as research samples to empirically study the impact of university competition on university budget performance.The results show that college competition is beneficial to the improvement of college budget performance.Further research shows that the influence of university competition on university budget performance is obviously weakened in the regions with higher economic development level,while the influence of university competition on university budget performance is significantly enhanced in the regions with better scientific research environment.The research conclusion provides theoretical reference for the education department to optimize the allocation of resources and promote the formulation of relevant policies for the high-quality development of higher education in the 14th Five-Year Plan.

关 键 词:高校竞争 预算绩效 绩效管理 

分 类 号:G648[文化科学—高等教育学]

 

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