Performance Funding Mode Of University Budget Based On Performance Factor Discriminant Model

In china, appropriation of university expenditure on education has experiencedthree modes: cardinality with development, comprehensive quota with special subsidy,basic expenditure with project expenditure. The common feature of them is that theyare all input-oriented and affect the allocation efficiency of university resources. Theuniversity budget performance-based funding is output-oriented, focus on output andefficiency, and combines university resources allocation with outputs. In anotherword, it relates appropriation mode with key performance output and efficiency(talents cultivation, scientific research and social service). As a result, it is generallyaccepted that budget performance-based funding is a breakthrough to solve universityresource allocation problems.Based on performance budget management, stakeholder theory and educationequity theory, this thesis tries to improve the current university appropriation mode,introduces performance factors and builds a new mode based on performance factordiscriminant model. Then this thesis analyzes the application of this mode. It is ofgreat significance to optimize university resource allocation. The main contentsinclude:(1) Building the university budget performance-based funding mode in ourcountry. Through analysis and comparison of university budget performance-basedfunding management practices in the United States, Britain, Australia and othercountries, refining the main experiences of university budget performance-basedfunding in these countries, and build the basic and incentive budgetperformance-based funding mode according to the reality of our country.(2)Designing university budget performance measurement indicators. Determinethe satisfaction index as performance factor measure index of basic budgetperformance-based funding; At the same time from the functions of university itself,determine three factors—teaching, research and social service—affecting theuniversity budget performance measure, design the performance index system formeasuring performance factor of incentive budget performance-based funding basedon dual perspective of university key stakeholders and function.(3) Constructing matrix network model for measuring university budgetperformance. Made in data envelopment analysis as the core, to explore the matrixstructure of the university budget performance network funding to maintain certain inputs, respectively, of teaching, research and community service output be "output/input" performance measure, the establishment of the university of incentive budgetallocation matrix network performance measurement model.The innovation mainly reflects in:(1) Introducing the performance factor tobuild up the university budget performance funding model, optimizing the resourcesdistribution of university. Basing on the theory of threshold, the thesis designs theperformance factor decision model of the university funding budget performance andbasing on this model to design university funding budget performance model throughusing practical experiences of OECD countries.(2)By intersecting the matrix networkstructure data envelopment analysis (DEA) and other methods, it originates the matrixnetwork measurement model of the university funding budget performance whichbased on the dual perspectives about key stakeholders and functions of the university,and provides new measure tools for the university funding budget performance.