高校财政预算绩效拨款制度的探索与实践——基于在蓉四川省属本科高校的试点

The Appropriation System of Financial Budget of Performance in Universities The Pilot Practice in Provincial Universities in Chengdu

高等教育发展的重点是教育资源的合理配置,其中财政资金的科学分配和有效管理最为关键。当前,改革财政支持高校传统的预算拨款模式是行政管理部门亟待解决的现实问题,绩效拨款制度就是在预算分配阶段全面实施预算绩效管理的有益尝试。选取在蓉四川省属本科高校为样本,在分析改革前在蓉省属本科高校财政拨款制度的运行情况和存在问题的基础上,研究在实施预算绩效拨款制度后其基础拨款和绩效预算拨款的试行效果,发现相关高校积极响应,总体情况较为理想。政府主管部门今后应在做大拨款总额“蛋糕”、强化资金投入效益、推动“放管服”相结合等方面进行更加积极深入的探索,以不断完善高校财政预算绩效拨款制度。

The key for higher education development is the allocation of educational resources,among which the scientific allocation and effective management of financial funds are the most critical.At present,reforming the traditional budget allocation mode of financial support for colleges and universities is of urgent need for administrative departments,and the performance appropriation system is a beneficial attempt to fully implement budget performance management in the budget allocation stage.Selecting Sichuan provincial undergraduate universities in Chengdu as samples,based on analysis of the operation and problems of financial allocation system in the universities before the reform,this paper studies the pilot effect of basic appropriation and performance budget appropriation after implementing budget performance appropriation system,and finds that relevant universities respond positively,and the overall situation is ideal.In the future,the competent government departments should make more active and in-depth explorations in enlarging the total fund appropriation,strengthening the efficiency of capital investment,and promoting the combination of distribution and management services,so as to continuously improve the performance appropriation system of budget in universities and colleges.