以办学绩效为导向的高职院校财政拨款问题研究  

Study on the Financial Allocation of Vocational Colleges Guided by Educational Performance

作　　者：冯媚 刘琴 刘菁菁 Feng Mei;Liu Qin;Liu Jingjing(Hunan College of Information,Changsha 410200,China)

机构地区：[1]湖南信息职业技术学院,长沙410200

出　　处：《经济研究导刊》2023年第24期68-71,共4页Economic Research Guide

基　　金：湖南省社会科学成果评审委员会课题“以办学绩效为导向的高职院校财政拨款机制研究”(XSP22YBZ104);湖南省教育科学“十四五”规划课题“以高质量发展为导向的高职院校差异化生均拨款标准研究”。

摘　　要：高职院校的办学宗旨是培养高素质技术技能型人才。高职院校办学经费主要来源于财政拨款资金,其办学绩效主要由学生技术技能水平的培养与提高促进当地经济社会发展的贡献率来衡量。随着高职教育的蓬勃发展,国家各级财政对高职院校的拨款投入日益增加。然而,目前高职院校财政拨款以办学成本为导向,忽略了办学绩效的提升。因此,立足高职院校,剖析近年来财政拨款模式及其现状,发现财政拨款存在经费投入不足、拨款因子单一等问题,并从突出办学绩效导向作用的角度提出科学的解决办法,旨在更好发挥财政拨款效用,提升高职院校办学水平。The educational purpose of vocational colleges is to cultivate high-quality technical and skilled talents.The funding for vocational colleges mainly comes from financial appropriations,and their educational performance is mainly measured by the contribution rate of cultivating and improving students’technical skills to promote local economic and social development.With the vigorous development of vocational education,the allocation of funds from various levels of national finance to vocational colleges is increasing day by day.However,currently,the financial allocation of vocational colleges is guided by the cost of education and neglects the improvement of educational performance.Therefore,based on vocational colleges,analyzing the recent financial allocation models and their current situation,it is found that there are problems such as insufficient funding input and single allocation factors in financial allocation.From the perspective of highlighting the performance oriented role of education,scientific solutions are proposed to better leverage the effectiveness of financial allocation and improve the level of education in vocational colleges.

关 键 词：办学绩效 财政拨款 高职院校 

分 类 号：F27[经济管理—企业管理]