中国高校经费拨款制度设计:基于绩效预算管理的视角

A Funding System Design of Chinese University:A Perspective of Performance Budget Management

基于绩效预算管理的理论视角,从绩效界定、绩效预算、绩效评价以及绩效审计四个方面,探讨我国高校经费拨款制度的模式设计。在该模式框架下,以教学研究型高校为例,阐述了绩效预算管理理论的模式应用。同时,在对高校绩效考评时,尝试引入了包括对土地资产评估在内的单位相对绩效指标。

By analyzing the drawbacks of the traditional funding system design of Chinese university, beginning from the four respects of performance defining, performance budgeting, performance evaluation and performance audit based on the performance budget management, this paper proposes model design of Chinese university funding. Taking the teaching and research universities for example, the paper puts a detailed description of the application model of performance budget management, and firstly introduces some new units relative performance indicators to conduct the measurement, including the evaluation of universities＇ fixed assets and land assets as well as the Uncapped Scoring method. The paper points out that authority should build an adjusted system to ensure the sustainable development of university, and then achieve the goal of smooth transition.