绩效评价下的高职院校专项资金管理研究  

A Study on the Special Fund Management of Higher Vocational Colleges from the Perspective of Performance Evaluation

作　　者：叶碧红[1] 赖永贵[2] YE Bihong;LAI Yonggui(Office of Finance,Zhangzhou Institute of Technology;Office of Audit,Zhangzhou Institute of Technology,Zhangzhou,Fujian 363000,China)

机构地区：[1]漳州职业技术学院财务处,福建漳州363000 [2]漳州职业技术学院审计办,福建漳州363000

出　　处：《漳州职业技术学院学报》2023年第4期69-78,共10页Journal of Zhangzhou Institute of Technology

基　　金：中国教育会计学会基金项目(JYK2022-101MS)。

摘　　要：高职院校专项资金预算绩效管理面临“业财融合”瓶颈多、“事财相适”匹配难、“业财事财”并行不易的挑战,而造成这种局面的原因在于项目涉及部门数量、资金到位时间、资金开始执行时间等多种因素及其叉影响。本研究运用多元回归模型分析资金预算绩效管理与潜在影响因子之间的关系,并获取了预算绩效管理的预测模型,结果显示项目涉及部门数量、资金到位时间、资金开始执行时间等6个因素对预算绩效管理有显著影响。此外,模型预测精度和整体拟合水平较高(全模型的R~2=0.813;最优模型含交互项R~2=0.8715),根据模型的分析结果,提出相应的解决对策,对提升学校专项资金的预算绩效管理水平具有一定的参考价值。The budget performance management of special funds in vocational colleges faces several challenges,including difficulties in integrating industry and finance,aligning“business and finance”,and implementing parallel strategies.These challenges are influenced by various factors such as the involvement of multiple departments,fund availability,and the timing of fund implementation,which all interact and impact each other.In this study,a multiple regression model is used to analyze the relationship between budget performance management and potential influencing factors.The analysis results in a prediction model for budget performance management,which shows that six factors,including the number of departments involved,the timing of fund availability,and the timing of fund implementation,significantly impact budget performance management.Additionally,the prediction model demonstrates high accuracy and overall fitting levels(R2=0.813 for the full model;R2=0.8715 for the optimal model with the interaction term).Based on the findings of the model,corresponding measures are proposed to improve the level of budget performance management for special funds in vocational colleges.

关 键 词：高职院校 专项资金 预算绩效管理 

分 类 号：G717.5[文化科学—职业技术教育学]