Research On The Performance Evaluation And Influencing Factors Of University Financial Special Funds

In recent years,the proportion of special financial funds in our government's financial system has been increasing.Special financial funds have the characteristics of various types,wide scope and special purpose,which makes it difficult to form a unified performance evaluation standard.Therefore,it is necessary to build a corresponding performance evaluation index system according to the purpose of the establishment of special financial funds.The special financial fund of colleges and universities has become an important part of the financial system of higher education.The performance of the special financial fund directly determines the benefit of the special financial fund and the overall construction level of the university.Under the background of "Double First-class" construction and Jiangsu Provincial high-level university construction,this paper takes the special fund project of brand major construction of Jiangsu universities as the research object,selects 66 brand specialties of 15 "Double First-class" universities in Jiangsu Province as the research samples,and mainly studies the two parts of contents: First,with the goal of "economy,efficiency and effectiveness",this paper studies the classified super efficiency DEA performance evaluation of the special funds for the construction of university brand major;second,based on the perspective of stakeholders,it analyzes the influencing factors of the performance scores of the special funds for the construction of university brand major,and further deepens the research on the performance of the special funds for the construction of university brand major.The results of performance evaluation of super efficiency DEA and analyses of influence factors show that the general brand major construction in Jiangsu universities is characterized by high investment-low performance,the level of the first brand specialty is higher than that of the second brand major,and the level of the liberal arts major is higher than that of other majors.Non-DEA effective brand majors have the highest degree of investment redundancy and output shortage in the construction of experimental and practical training conditions.It's a negative correlation between the government appropriation and the performance of the financial special fund.However,it's a significant positive correlation between theperformance of the financial special fund and the academic reputation of the top administrative leaders of the college,or the cooperation between the school and the enterprise.Among them,school enterprise cooperation has the highest impact,while the executive level of the project leader of brand professional construction has no significant impact on performance.Finally,according to the results of empirical analysis,the paper puts forward some countermeasures and suggestions,including the implementation of classified construction of financial special projects,the establishment of performance evaluation mechanism of sustainable financial special funds,and the establishment of cooperation mechanism between local enterprises and university brand major.