Research On The Performance Evaluation System Of Higher Education Financial Expenditure In My Country

Budget performance management is an important measure of China’s fiscal system reform.Financial performance evaluation is an important part of budget performance management.It has guiding significance for improving the optimal allocation of financial resources,improving capital utilization and output.Education is a great cause of the country.The government’s financial investment in the development of higher education has been growing year after year.Regardless of the scale of absolute expenditure or the scale of relative expenditure,the growth rate and volume have increased and increased substantially.Therefore,performance evaluation of financial expenditures in higher education is both necessary and important.In the whole performance evaluation work,constructing a scientific and appropriate performance evaluation system is the foundation for ensuring the quality of performance evaluation.Based on this,this paper is based on the financial funds of higher education,and studies its performance evaluation system.It tries to promote the rapid development of the performance evaluation of higher education financial expenditure by constructing a solid and applicative higher education performance evaluation system.This paper first analyzes the research results of domestic and foreign scholars in the performance evaluation of higher education financial expenditure,and sorts out the basic theory of guiding the construction of higher education financial expenditure performance evaluation system.Based on the above theory,it analyzes the research results of previous higher education financial expenditure performance evaluation system.It is pointed out that the previous research has the problems that the performance objectives are not clear,the evaluation indicators are not fully integrated with the characteristics of public goods in higher education,and the level of unspecified evaluation is the result.The theory of higher education financial expenditure performance evaluation is shallow and the system lacks operability.In view of the above problems,this paper focuses on the construction of performance evaluation indicators for higher education financial expenditure.The basic idea ofthe construction of evaluation indicators is based on the Ministry of Finance’sInterim Measures for the Evaluation of Fiscal Expenditure Performance(Caiyue[2011] No.285),considering the public welfare of higher education from the four perspectives of input,process,output and effect.And social characteristics,combined with the performance goals of higher education,define the evaluation level as departmental performance evaluation,and finally set up a framework including 4first-level indicators,10 second-level indicators,42 evaluation indicators,including 8financial indicators.There are 34 non-financial indicators.In addition,this paper considers the importance of evaluation methods to the quality of evaluation.Through the collation and analysis of the evaluation methods of other scholars,this paper summarizes the scope,advantages and disadvantages of the currently widely used evaluation methods,and introduces process evaluation based on this.The method is to improve the evaluation system of higher education from the aspect of evaluation methods.In the construction evaluation system,the setting of evaluation indicators is closely combined with the characteristics of higher education public welfare and sociality.The focus of evaluation index construction is on how to reflect the public benefits of higher education expenditures.The proportion and measurement of financial indicators have reached the financial and non-financial indicators of higher education financial expenditures,and the high degree of uniformity between short-term evaluation and long-term evaluation has improved the scientific and operability of performance evaluation indicators.