| Effective management and utilization of higher education funds, is a powerful guarantee to improve education quality and efficiency and to enhance the universities’core competitive advantages. It is the objective requirement of promoting development of universities, and also relates to China’s education reform and development. To evaluate the efficiency of higher education funds, and analyze the reasons of low efficiency values of colleges and universities, and put forward reasonable suggestions and countermeasures, can promote universities to strengthen the management of education funds, and provide the references for finance and education departments to allocate the education funds.Based on the clear definition of universities’education funds, this paper built the evaluation index system of universities’education funds utilization efficiency, which can reflect the nonprofit properties of university. Based on the DEA method, this paper built evaluation model of education funds utilization efficiency which can measure education funds utilization efficiency directly. The conclusions are:Firstly, the utilization efficiency of education funds in Subordinate Universities of Ministry of Education is not high integrally and does not reach the ideal state. The DEA efficiency value of some universities are too low. It shows that most universities don’t get the reasonable use of education funds, which leads to the low education funds utilization efficiency. Secondly, the utilization efficiency of education funds exists regional differences. The stronger the city’s comprehensive competitiveness is, the higher education level of financial investments have and the more abundant of financial guarantee of universities’output have. Then the education funds utilization efficiency is more higher. Thirdly, the utilization efficiency of education funds exists typological differences. The comprehensive universities which have complete subject types, large investment funds and comprehensive output, their education funds utilization efficiency are more higher than professional universities such as technology, agriculture and forestry universities. Fourthly, universities’education funds investment is quite reasonable generally, but the output is seriously insufficient. Most universities’nine outputs are in different levels of insufficient.Main innovation points of this article:firstly, this paper increased the social services and cultural heritage indexes, which can reflect the nonprofit properties of university. It solved the problem that the selected indicators only pay attention to quantitative analysis in the evaluation process, which could not show the universities’social attributes in former researches. Secondly, using analytic hierarchy process methods to weight the qualitative indexes and quantify them, it made them be used for the efficiency evaluation index system. It solved the problem that previous researches only contained quantitative indexes so that the evaluation results were not specific and comprehensive. |
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