Provincial Higher Education Special Funds Expenditure And Performance Evaluation Research

With Chines financial budget management system reform deepening, public finance service system framework was initially formed, special financial capital performance evaluation and then become the budget management is one of the core contents, Establish a set of scientific measurement special financial capital expenditure performance appraisal system, it is evaluation and measure special financial capital expenditures benefit basis, and the result is fund management department of scientific configuration of important reference basis for money.Higher education special funds in finance public expenditure and the proportion of larger, and the proportion is rising year by year, and provincial higher education special funds in national higher education special funds expenditure and the proportion of occupies most, Therefore, thousands of experts and scholars to strengthen provincial higher education special funds expenditure performance, and tries to open a new road, which will no doubt on the whole special financial capital spending management theory research and practice of serious influence.Western countries in the 1950s began to study of higher education special funds expenditure performance evaluation, in Britain, the Netherlands, Australia and some American states, competent government department organization for the school makes qualitative and quantitative index of performance appraisal, will assess the results as financial resource allocation is one of the important factors.This job research in China has just started, the National People’s Congress definitely put forward to build the performance evaluation system of financial capital requirements, the ministry of finance, the ministry of education has attached greater importance to cultural system, the lead in the practice, launched exploratory accumulated some experience. Because of work is still in the initial stage, Therefore inevitable show comparison of immature, mainly displays in comparative excessive attention qualitative analysis, lack of xuan analysis, excessive attention general method, principle and theoretical research and neglect the operability of practical significance to construct the index system, information and analysis the system of construction, etc. The government and scholars all doesn’t have a mature, easy to operate and results are accurate evaluation index system and evaluation methods.This paper analyzes the higher education special funds management introduction of the performance evaluation of macroscopic background, this paper briefly describes the present situation of domestic and international research and practice of performance evaluation and the insufficiency, followed by the "3E" principle of theoretical basis, from the hierarchical analysis, network analysis, dupont financial analysis and other basic analysis method, Constructing provincial higher education special funds expenditure performance evaluation index system, 2008 to 2010 in Yunnan provincial higher education development special funds is evaluated. Trying to make innovations in the performance evaluation method, from a few words of qualitative description transition to accurately quantified standard, and index mutual influence between degree, will index system from one-dimensional plane form into a multi-level and multi-dimensional and interconnected interactional system.This paper mainly index system was set up for a single project evaluation, this project may have sub-project, such as the text of the yunnan higher education development special funds contains scientific and technological innovation, focal subjects construction, talent cultivation, external communication, etc of interrelated many sub-project. Through the index system to townify same capital of different schemes of index system of incremental sensitivity index how to guide in the allocation of resources, improving the resources use efficiency. All these calculations based in various colleges and universities from the actual status of the state laws and regulations, industry, and the gap, special fund investment is to be the most effective narrow the gap. If we can be of higher education evaluation system and special funds for vocational education approach is extended to special funds, private education special funds, basic education special funds, etc., will can comprehensively reflect and guiding education funds of the effective configuration. If the system used for single university, also can reflect a college multiple projects evaluation results calculated comprehensive evaluation results. With multiple important practical significance.