普通高校专项经费绩效评价体系的构建——基于实验室建设项目的研究

The establishment of the performance evaluation system of university special fund: Based on the research of the laboratory construction project

专项经费在普通高校的发展建设中发挥着重要作用,对专项经费进行有效的绩效评价是普通高校发展的需要,也是上级财政部门的要求.文章采用平衡计分卡理论,以普通高校实验室建设项目为具体研究对象,建立以战略目标为中心,从财务、效率、效益、学习和成长4个方面设计绩效评价指标,并运用层次分析法量化各个绩效评价指标的影响程度.初步建立了普通高校专项经费的绩效评价体系.

Special funds play an important role in the development of the university.The effective performance evaluation to special funds is the need of the university and also the requirement of the ministry of finance.This article,using the theory of Balance Score Card and taking the construction project of university laboratory as the research object,tries to establish the performance evaluation index system which is designed by finance,effi-ciency,effectiveness,learning and growth and takes strategic objective as the core.After the establishment of the index system,the article uses the analytic hierarchy to determine the weight of different performance evalua-tion index,and finally,preliminarily establishes the performance evaluation system of university special funds.