高等教育财政支出绩效评价模型的构建与应用

Construction and Application of Financial Expenditure Performance Evaluation Model of Higher Education

从阐述高等教育财政支出绩效评价的内涵与特征入手,构建了高等教育财政支出绩效评价指标体系,运用模糊数学理论和层次分析方法建立了评价模型,并对模型的实际应用进行探讨,提出相应的对策,以期为政府有关部门更好地实施财政支出绩效管理提供决策参考。

From expounding the connotation and characteristics of higher education fiscal expenditure performance evaluation,this paper constructed the higher education fiscal expenditure performance evaluation index system,using fuzzy mathematics theory and hierarchical analysis method to establish the evaluation model,and discusses the practical application of the model,put forward the corresponding countermeasures,so as to better the relevant government departments for fiscal expenditure performance management to provide decision-making reference.