高等教育财政支出绩效评价研究

Research on the Performance Evaluation of Higher Education Financial Expenditure

纵观全球,世界上大部分的经济强国,同时也是教育强国。为了促进经济社会更好更快的发展,国家要大力支持教育事业的发展。在《国家中长期教育改革和发展规划纲要(2010-2020年)》中专门提到,高等教育承担着培养高级专门人才、发展科学技术文化、促进现代化建设的重大任务[1]。截至2019年,全国各类高等教育共有4002万在学人数,高等教育毛入学率达到51.6%。在国际上通常认为,精英教育的毛入学率在15%以下,高等教育大众化的毛入学率在15%-50%,从我国的高等教育毛入学率来看,我国已经达到高等教育大众化的后期阶段。随着高等教育的大众化发展,高等学校数量不断增加,专任教师人数不断增加,高等教育招生数量也在不断增加,所以对教育经费的需求也在不断增加。如何能在有限的财政资金中,提高财政支出使用效率,提高资源配置效率,是当前摆在各个高校面前的重要任务。

Throughout the world,most of the world's economic powers,but also education power.In order to promote better and faster economic and social development,the state should vigorously support the development of education.It is mentioned in the outline of national medium and long term education reform and development plan(2010-2020)that higher education undertakes the major tasks of training senior professionals,developing science,technology and culture,and promoting modernization.As of 2019,there are 4.02 million students in all kinds of higher education in China,and the gross enrollment rate of higher education will reach 51.6%.In the world,it is generally believed that the gross enrollment rate of elite education is below 15%,and that of popularization of higher education is 15%-50%.From the perspective of China's gross enrollment rate of higher education,China has reached the late stage of popularization of higher education.With the popularization of higher education,the number of colleges and universities is increasing,the number of full-time teachers is increasing,the number of higher education enrollment is also increasing,so the demand for education funds is also increasing.From this point of view,it is reasonable for the state to bear the funds for higher education.Therefore,how to improve the efficiency of financial expenditure and resource allocation in the limited financial funds is an important task for colleges and universities.