论高校经费支出绩效评价的工具理性

The discussion on instrumental rationality to the performance evaluation in universities expenditure

随着财政体制改革的不断深入,财政支出绩效评价制度的日趋完善,越来越多的高校经费支出被列为财政支出绩效评价对象,高校经费支出管理面临着新的挑战。据此,笔者结合近几年参与部分经费支出绩效自评和绩效财政评价的工作实践,阐述了经费支出绩效评价的工具理性,分析了经费支出绩效评价工作的问题,并提出了几点建议。

With the deepening of the financial system reform,financial expenditure performance evaluation system is becoming more and more perfect,and more and more universities expenditure has been listed as the evaluation object of financial expenditure. Therefore,the management of universities expenditure is facing a new challenge. Accordingly,this article indicates the instrumental rationality to expenditure performance evaluation,analyzes some problems lying in the expenditure performance evaluation,and puts forward some suggestions.