摘要
随着国家对高校科研经费投入的持续增加,经费如何使用和管理面临着巨大压力。因此,对高校科研经费绩效评价研究具有重要的理论与现实意义。本文针对高校的职能部门科研经费的使用效率评价存在问题,通过构建合理的经费支出绩效指标,运用层次分析法(AHP)等方法评价科研经费使用效率、效益和效果,为科学地评价高校科研经费绩效提供有效的方法。
With the continuous increase of the state＇s investment in scientific research funds in colleges and universities, how to use and manage the funds is facing great pressure. Therefore, the research on the performance evaluation of university research funds has important theoretical and practical significance. In view of the problems in the efficiency evaluation of scientific research funds in functional departments of colleges and universities, this paper constructs a reasonable performance index of expenditure on scientific research funds, and uses analytic hierarchy process （AHP） to evaluate the efficiency, efficiency and effect of scientific research funds, so as to provide an effective method for evaluating the performance of scientific research funds in colleges and universities.
作者
刘力
黄创霞
LIU Li;HUANG Chuang-xia(Finance ＆ Planning Department,Changsha University of Science and Technology,Changsha 410114;School of Mathematics and Statistics,Changsha University of Science and Technology,Changsha 41011)
出处
《财务与金融》
2018年第5期52-56,60,共6页
Accounting and Finance
基金
国家自然科学基金(71471020)
湖南省科技厅科技计划项目(2013SK3143)
关键词
高校科研经费
绩效评价
层次分析法
指标构建
University Research Funding
Performance Evaluation
Analytic Hierarchy Process （AHP）
Index Construction
