功效系数法在高校预算支出绩效考评中的应用研究

On the Application of Efficacy Coefficient Method in the Budget Expenditure Performance Appraisal System of the Colleges

高校预算支出绩效考评对提高其资源配置的效率和预算管理水平具有重要意义。目前,多数高校主要采用层次分析法对其预算支出进行绩效考评。但是,在对高校预算支出绩效进行考评时,还需要对各个指标的实际状况进行评估,这就要求对各指标的标准值与实际值进行比较分析。功效系数法运用功效函数能够合理实现各指标标准值与实际值的转化,进而通过计算出的综合评分值分析高校预算支出绩效情况。

The budget expenditure performance appraisal system of the colleges is important to carry out the controlling the college resources and improves the management of budget.In most of the models of the budget expenditure performance appraisal system of the colleges,analytic hierarchy process（AHP）always was used to establish the evaluation indicators and analysis the weight.But in the budget expenditure performance evaluation in colleges,in order to evaluate the actual status of the various indicators,it needed to carry on comparative analysis to the index standard and the actual value.By using the efficacy function,efficacy coefficient method could reasonably achieve the translation between the index standard and the actual value,and through the analysis score,the budget expenditure performance situation could be understood.