高校科研经费预算绩效测度与综合评价研究

On Measurement and Comprehensive Evaluation of Research Funds Budget Performance in Colleges and Universities

界定预算绩效的内涵和判断标准,依据经济性、效率性、效果性、公平性和可持续性原则构建科研经费预算绩效评价指标体系,运用灰色关联度模型对S高校2014年至2019年的492个科研项目的预算绩效进行测度,并对其进行综合评价.预算静态绩效和动态绩效评价指数显示,S高校科研经费预算总体处于合格水平且呈现稳步上升的态势,预算绩效各子系统处于协调发展的轨迹上;各分类评价指数的关联系数显示,S高校科研经费投入环节的经济性绩效、效率性绩效、效果性绩效良好,且有逐步提升的趋势;但公平性和可持续性绩效出现逐年下降的现象,需要引起警惕.

This paper defined the connotation of budget performance,proposed the judgment standard,and constructed an evaluation index system of research funds budget performance based on the principles of economy,efficiency,effectiveness,equality and sustainability.Then it calculated the budget performance of S University’s 492 research projects from 2014 to 2019 by using the gray correlation model and made a comprehensive evaluation.The static and dynamic budget performance evaluation indices show that the budget performance of S University’s research funds is generally at a qualified level and presents a steady rising trend,and the budget performance subsystems are being developed harmoniously.The correlation coefficients of evaluation indices show that the economic performance,efficiency performance and effectiveness performance of S University’s research funds are good with a gradual upward movement.But an eye should be kept on the year-by-year declining tendency of the equity and sustainability performance of S university’s research funds.