高等教育财政性支出绩效评价的文献综述

高等教育作为一种典型的"准公共品",被认为既能够给受教育者带来收益,又具有强大的正外部性,能够提高国民素质,促进社会进步,是财政支出的重要组成部分。在市场经济下,如何监督和管理高等教育财政经费,合理规划和控制对高等教育支出的财政资金,提高财政资金的使用效率,合理配置财政资源,提高教育质量,成为财政性高等教育支出绩效评价体系的核心。通过从高等教育属性、高等教育财政性支出效率与公平、高等教育财政性支出绩效评价内涵、高等教育财政性支出绩效评价标准和指标体系,高等教育财政性支出绩效评价方法等多个角度,对国内外的研究现状进行了评述,以期为相关理论研究提供参考。

As one of the classical quasi - public goods, higher education is thought to be an important part of fiscal which not only benefits the educated, but also has strong positive externalities, improving the quality of the nation, and enhancing the progress of the society. In the market economy, how to supervise and manage the higher education finance budget, rationally plan and control of financial capital on higher education, improve the efficiency of fiscal funds, the rational allocation of finan- cial resources, improve the quality of education has become the core of financial higher education expenditure performance eval- uation system. This article reviewed and recapitulated literature at home and abroad, through multiple angels the property of higher education, the efficiency and fairness of higher education financial expenditure, the performance evaluation of fiscal spending on the higher education, the connotation of the performance evaluation, and the evaluating indicators system and eval- uation criterion for performance of finance expense on the higher education, etc. It is expected to provide relerence value for re- lated theoretical researches.