江西省高等教育财政支出绩效评价实证研究

An Empirical Research on the Performance evaluation of Higher Education Fiscal Expenditure in Jiangxi Province

将绩效评价应用到高等教育财政支出领域,强化了高校的预算管理,提高了教育财政支出效率。依据"4E"理论,结合高校的职能,设计了包括投入、产出与成果、发展三个维度在内的绩效评价指标体系。运用德尔菲法确定指标权重,借助功效系数法对江西省10所省属本科院校财政支出绩效进行评价。总体来看,教育财政支出绩效评价结果较好的项目为设备与设施利用率、本专科就业率、生均培养成本;较差的项目为专任教师人均发表论文和专著数、专任教师(千人)科研成果获奖数。

The performance evaluation is applied to the field of higher education expenditure,to strengthen the budget management of colleges and universities and improve the efficiency of education spending. Based on the theory of ＂4E＂,combined functions of of colleges and universities,from three aspects of inputs,outputs and outcomes,development,We build a Performance Evaluation Index System of Higher Education fiscal expenditure,using Delphi method to determine index weight,with the help of efficacy coefficient method,to conduct fiscal expenditure performance evaluation for 10 provincial undergraduate course colleges and universities in jiangxi province. Overall,the good project of performance evaluation result on education fiscal expenditure is the utilization rate of equipment and facilities,the employment rates,student training costs; poor project is per capita number of published papers and monographs by full- time teachers,number of Scientific Research Rewards of full- time teachers（ in thousands）.