河北省高水平大学和重点学科建设专项资金预算绩效指标体系构建研究

The Research on Creating a Budget Performance Evaluation Index System of the Special Fund of High-level University and the Construction of Key Disciplines in Hebei Province

高校的发展离不开政府的财政支持,其中对高校的专项资金支持更是起着举足轻重的作用。伴随着财政管理体制改革的不断深化以及高校规模的不断扩大,高校专项资金在高校总经费中的比例也在逐步增大,如何提高专项资金使用效益,优化财务资源配置成为政府部门及高校关注的问题。文章通过分析三个省市的高校专项资金绩效评价体系的优缺点,以河北省高水平大学和重点学科建设资金为例,基于专项资金的预算编制过程,构建针对专项资金预算管理全过程的绩效评价指标体系。

The development of colleges and universities need the government fiscal support.The special fund for colleges and universities plays an important role. Along with the deepening reform of fiscal management system and the continuous expansion of colleges and universities, the proportion of the special fund in the total fund is also gradually increasing.How to improve the efficiency of special fund use and how to optimize the allocation of financial resources have became the focus of government and universities. This paper researched the advantages and disadvantages of special fund performance evaluation system of colleges and universities in three provinces, taking the special fund of high-level university and the construction of key disciplines as an example, then build targeted performance evaluation index based on the budgetary process.