Study On Performance Evaluation Of Research Universities' Financial Expenditure

For a long time,the government has paid more and more attention to the investment in higher education.Especially in 2012,the proportion of national fiscal expenditure on education for GDP has exceeded 4% at the first time,reaching 4.28%.The 4% goal was proposed in early 1993 of China educational reform and development outline,eventually took 20 years to be realized.How to make the A performance evaluation system is an effective way to make full use of these investment on higher education.The article chooses the research universities' financial expenditure as the research object,firstly expounds the background,purpose and significance of this study,and study relevant literature and theory on domestic and foreign research filed.After that,by analyzing on the current situation of the financial expenditure and performance evaluation of higher education,points out the existing problems in our country by comparing the mature evaluation model abroad,including the inadequate system guarantee,the index system and so on.On this basis,the Delphi method and AHP(Analytic Hierarchy Process)are selected to constructing a multi-level financial expenditure performance evaluation system of research universities,which reflects the characteristics of research universities and the process of financial expenditure.It concludes 3 second level indicators(personnel training,scientific research and develop ability)and 17 third level indicators.After that,this article selects the data of a research university for 2014-2016 years to carry out a case study.Through the annual comparative analysis,some shortcomings have been pointed out by analyzing.The case study reflects the performance evaluation system of financial expenditure of research universities has a certain application value.Finally,it puts forward the corresponding countermeasures and suggestions for the existing problems,summarizes and puts forward the followup research prospects.