高校绩效拨款框架体系的构建及其实现途径

The Construction and Realization of the Performance Funding System in Universities

绩效拨款作为以注重产出为特征的拨款机制,在促进高校外部责任履行与内部绩效改善、提高有限财政资金使用效益方面起到了重要作用。本文在分析高校绩效拨款实施主要驱动因素的基础上,结合英美高校绩效拨款的实践及我国实际,从目标层、要素层、运行层和基础层四个层面构建了高校绩效拨款框架体系,并提出了我国高校绩效拨款框架体系的实现途径,为促进我国高校绩效拨款政策体系的形成及有关体制机制完善提供新的视角。

Pe rformance funding as a feature of the funding mechanism which pays attention to the role of external responsibility plays an important roleto promote the implementation of external and internal performance improvement and improve the efficiency of the use of limited funds. And our country has not yet built a sound system of university performance funding to guide the relevant work. Based on the analysis of the implementation of the main driving factors of the performance funding basis and combined with the practice of English university performance funding and the reality of our country, the framework of performance funding system in colleges and universities was constructed from the target layer, element layer, operation layer and the base layer and the paper puts forward the way to realize the fund performance in China, to provide a new perspective of perfecting the system and promoting the formation of the performance funding policy in China and related mechanism.