高校预算绩效管理对科研水平影响的实证研究——以湖北省部分省属高校为样本

A Study on the Impact of Budget Performance Management on Research Level in Universities ——Empirical Evidence from Universities in Hubei Province

科研作为高校可持续发展的“活水之源”,是高校发展水平的重要评价指标,应当在绩效预算管理工作中加以关注。本文利用湖北省属高校2018-2020年支出决算和项目自评相关数据,实证研究高校维持运营经费支出和科研发展经费支出与高校科研水平之间的关系。结果显示,维持运营经费支出与科研水平不存在显著关系,而科研发展经费支出则与科研水平显著正相关。这表示,高校在进行预算管理的时候应该针对不同类型的经费支出采取不同的评价模式。

Scientific research, as a supporting force for the sustainable development of universities, is an important evaluation indicator of the development level of universities, and attention should also be paid to the performance budget management. This paper empirically investigates the relationship between the expenditure on maintenance operation and research development and the level of scientific research in universities in Hubei Province by using the data related to the expenditure accounts and project self-assessment from 2018 to 2020. The results show that there is no significant relationship between expenditure on maintenance operation and scientific research level, while expenditure on scientific research development is significantly and positively related to scientific research level. This indicates that universities should adopt different evaluation models for different types of expenditures in budget management.