我国高校绩效预算评价体系存在的问题及对策研究

Research on Problems and Countermeasures of Performance Budget Evaluation System in Chinese Higher Education Institutions

随着我国高等教育办学规模的扩大和办学设施逐步发展,各项资金流向高校迅速提升,高等教育办学社会效益和经济效益日显突出。然而,与此同时,我国高等院校预算绩效评价仍然存在许多问题,如资金的投入与产出不相符,学生培养成本膨胀,负债率偏高,资金使用率不高等等。在这种状况下,既要保证各项工作的顺利完成,又要完成特定的教育事业发展目标,有必要对我国高等学校的预算绩效评价体系仍需要深入研究,采取有效措施,提高资金的使用率。

With the expansion of the scale of running higher education in China and the gradual development of school-running facilities,the flow of funds to colleges and universities has rapidly increased,and the social and economic benefits of higher education have become increasingly prominent.However,at the same time,there are still many problems in the evaluation of budget performance of higher education institutions in China.For example,the input and output of funds are not consistent,the cost of student training is expanding,the debt ratio is high,and the utilization rate of funds is not high.Under such circumstances,in order to ensure the smooth completion of various tasks and achieve specific educational development goals,it is necessary to conduct in-depth research on the budget performance evaluation system of higher education institutions in China and take effective measures to improve the use rate of funds.