Research On Evaluation Of Higher Colleges And Universities Special Funds Performance

The evaluation of the performance of the special fund is one of the focuses of the study of domesticand foreign scholars concern at present, with the reform of management system of financial budget inadvance, special funds performance evaluation becomes one of the core content of budget management,how to take positive and effective measures to encourage and guide the optimization of resourceallocation of special funds, improve the efficiency of the use of funds has become the theoretical circlesand educational circles of the urgent need to address the issue.Based on the evaluation of the performance of the special fund for research object, combined witha large number of literature data analysis of the performance of special funds to the significance of theevaluation, starting from the theoretical and practical research, a comprehensive analysis of the researchsituation of domestic and foreign scholars on the performance evaluation of special fund, starting fromthe new public management, public choice and the principal-agent theory, a detailed study of theefficiency of manpower, financial resources, material resources and the corresponding teaching output,output of scientific research and social service output. At present, the evaluation index system ofuniversity funds performance evaluation methods lack, uneven, generally single, contains informationnot complete, evaluation is not easy to operate and so on, using the balanced scorecard methodcombined with input-output model constructed in special funds performance evaluation index system,comprehensive principal component analysis method, data envelope analysis methods such as theestablishment of a complete performance evaluation system. Finally, empirical analysis was carried outon the central finance special funds for the project, and gives the analysis results and the evaluationopinions, provide the technical support for the objective evaluation of the special fund for science.Based on the characteristic of BSC in performance evaluation of the principle of special funds, setup the financial dimension, the customer dimension, internal operation dimension, learning and growthfour dimensions; through the analysis of the performance of the structure of special fund, put into theindicators divided into two dimensions for the financial investment and the material resources, theoutput the indexes are divided into three dimensions of teaching, scientific research and social serviceoutput output output. This evaluation index is divided and solved the evaluation index hierarchy is notclear, the importance of the evaluation efficiency compliance evaluation problem. Then using themethod of principal component analysis to reduce the number of evaluation index, remove them some overlap of relevant information, to solve the current evaluation index redundancy, information overlapseriously. Finally, using the data envelopment analysis (DEP) comprehensive evaluation and analysis ofthe input-output efficiency of the simplified method for the information, the efficiency of the project putforward the improvement proposal quantization. This article from the whole to establish a newperformance evaluation system and the process, and specific examples are analyzed, the evaluationresearch and practical reference for the special funds performance.