SMART原则在构建高校专项资金绩效评价体系中的运用

SMART Principle to Build a Special Fund Performance Evaluation Criteria of Universities

绩效评价是管理专项资金的一项行之有效的事后监督手段,但目前高校专项资金绩效评价仍存在不规范、不系统、指标不健全等问题,导致其监督与预防的作用大打折扣,专项资金的使用效率与管理水平仍有待提高。文章介绍了SMART原则的基本概念,指出了目前高校专项资金运用中存在的一些明显的问题,分析了以SMART原则构建高校专项资金绩效评价体系的合理性,着重于尝试以SMART原则来构建高校专项资金绩效评价体系,把对绩效目标可理解性、可衡量性、可实现性、相关性与时限性的要求,融入到制订严谨科学的高校专项资金绩效评价体系过程当中。

Performance evaluation is an effective means of supervision and management of special funds, but problems of the current performance evaluation of special funds still exist such as being not standardized, not systematic, indicators being not sound and other issues, leading to its role in supervision and prevention being greatly reduced. The use of efficiency and management level of special funds still needs to be improved. This paper introduces the basic concept of SMART principle, points out some obvious problems in the application of special funds in colleges and universities, analyzes the rationality of constructing SMART special fund performance evaluation system with SMART principle, and focuses on trying to construct college specialization with SMART principle. The performance evaluation system of financial per- formance will be integrated into the process of formulating strict and scientific evaluation system of special fund performance of colleges and u- niversities, which will understand the understandability, measurability, feasibility, relevance and time limit of performance.