摘要
通过对我国高校财政支出绩效评价问题的分析,基于教育财政支出的基本理论及《高等学校章程制定暂行办法》的规定,建立以高等教育四大职能为中心的财政支出绩效评价模型,从投入、运作、产出、效益等四个方面构建高校财政支出绩效评价指标体系。
Through the analysis of the problem of higher education evaluation＇s fiscal expenditure performance, based on the basic theory of education spending and the ＂Articles of Colleges and Universities to Develop the Interim Measures＇ Requirements＂, this article aims to establish a higher education performance evaluation model centered on the four functions, and to construct the higher expenditure performance evaluation system from four aspects, operation, output, and efficiency with the Systems Theory as the basis.
出处
《合肥师范学院学报》
2014年第1期65-69,共5页
Journal of Hefei Normal University
基金
2013年度合肥师范学院校级科研项目(2013cxy17)
关键词
高等教育
财政支出
绩效评价
higher education
financial expenditure
performance evaluation
