The Research On The Evaluation System Of Higher Education Finance Expenditure Performance

With the rapid development of social economy, China’s higher education has made remarkable achievements. The numbers of colleges are increasing, the college students’scale expand unceasingly, education resources continuously extent, higher education realize to the historical leap from elite to common. But with the rapid development of higher education at the same time, the demand for funds is increasing rapidly. Although the total amount of China’s higher education fiscal expenditure increase year by year, but it is still unable to meet the demand of higher education finance in high growth. In addition, the efficiency and effectiveness of the use of fiscal funds of colleges and universities has not been given sufficient attention, the problems of irrational allocation of resources, inefficient use of funds, have further exacerbated the financial investment in higher education and lack of education funds demand surge between the contradictions, and it ultimately affect the cause of China’s higher education sustainable in the long term development. In order to improve the efficiency and benefit of higher education resources, it is necessary for China’s higher education financial expenditure performance evaluation.The performance evaluation is no longer limited to the financial aspect, it also pay attention to the evaluation of non financial aspect, therefore, it is necessary to construct a set of scientific and reasonable performance evaluation index system.Based on this, this paper is on the basis of theoretical analysis, combined with the present situation of Fujian province higher education finance expenditure performance evaluation, introduced the strategy map, began with the audience perspective, internal process dimension, the financial dimension, learning and growth, and combined with the characteristics of fiscal expenditure of higher education to build up the financial expenditure performance evaluation strategy map model. On this basis, with higher education funds investment and spending, output conditions, social impact, internal operating conditions and development potential in five aspects as the breakthrough point, to build higher education finance expenditure performance evaluation system, the performance evaluation indexes are screened by means of Delphy expert consultation to build up the final 5 first class indexes and 45 indexes, then using the factor analysis method to determine the final higher education fiscal expenditure performance evaluation index system and to give the index weight.In this paper, the higher education finance expenditure performance evaluation index system that based on the strategy map achieves the financial index of higher education expenditure and non financial indicators,highly unifies short-term evaluation and long-term evaluation, combines the development of institutions of higher learning, internal resources allocation and performance evaluation,it can not only enhance the scientific and operability of evaluation index system performance, but also truly realizes to combine the strategic target, higher education evaluation method and evaluation indicators together, thus it is the objective, comprehensive and reasonable evaluation of higher education finance expenditure performance.