美国田纳西州以结果为基础的拨款模型分析及启示

Analysis on Outcomes-Based Funding Formula of Tennessee in US And Its Enlightenment

美国田纳西州高等教育委员会于2011年开始采用的以结果为基础的拨款模型(OBFF)被认为是最为激进的绩效拨款模型,本文从OBFF产生的历史背景和特征,基本框架和运行机制,拨款结果对各高校的影响三个方面进行分析。重点对OBFF的三大组成部分:产出拨款,固定成本补偿和质量保证拨款的拨款公式、参数选择、权重应用进行微观剖析。希望为我国高等教育财政拨款改革过程中引入激励因素提供有益参考。

Outcomes- Based Funding Formula （OBFF） which first be used in the state of Tennessee in US 2011 is thought as the most radical performance funding model. The article analysis OBFF＇ s history background and characteristics, the basic framework and operation mechanism, results and influence of colleges and universities. Especially focus on funding formula, parameter selection, weight applications in its three main component parts as Outcome Based Performance, Fixed costs and Quality Assurance.