高校财政经费绩效管理研究

Research on Performance Management of Financial Expenditure in Colleges and Universities

随着国家对高等教育的投入逐渐增长，在提高生均拨款的同时，中央和地方也加大了高校发展专项资金的投入比重，促进高等教育事业的快速发展。为提高财政资金的使用效率，政府部门逐渐加强绩效管理，对财政经费的投入和使用进行绩效评价和考核，合理选择绩效评价指标，客观评估财政资金的使用效果，及时纠正偏差，提高管理水平，实现教育经费的高效使用。

With the gradual increase of national investment in higher education, the central and local governments have also increased the proportion of investment in the development of special funds in colleges and universities, and promoted the rapid development of higher education. In order to improve the efficiency of the use of financial funds, the government departments gradually strengthen the performance management, the financial investment and performance evaluation and assessment, the rational selection of performance evaluation indicators, the objective assessment of the use of financial funds to correct the deviation, improve management, To achieve the efficient use of education funds.