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Research On Performance Evaluation Of Financial Educational Expenditure Of Universities In S Province

Posted on:2021-05-14Degree:MasterType:Thesis
Country:ChinaCandidate:D Y WuFull Text:PDF
GTID:2437330647458623Subject:Accounting
Abstract/Summary:PDF Full Text Request
As a major province of education,S province has always been at the forefront of the development of higher education.In recent years,financial investment in higher education has continued to increase,the comprehensive quality of teachers has been continuously improved,and various indicators of higher education are at the leading level in the country.However,the shortage of financial education funding and its low use efficiency have become the main contradictions in the development of higher education in S province,which has restricted the development of higher education in S province.In order to achieve the goal of "provining strong provinces with higher education" faster,optimizing the allocation of various types of resources in colleges and universities,improving the efficiency of the use of financial higher education funds,and establishing a scientific performance evaluation system of financial higher education expenditures is urgent.This article takes the performance evaluation of financial education expenditures of universities as the main research body,systematically sorts out related research on financial education expenditures,and analyzes the financial education expenditures of universities in S province.The article relies on the CORPS model to construct an evaluation index system.After factor reduction,the input factor and output factor are substituted into the Super-SBM DEA for analysis.Because the DEA model is more sensitive to input data,factor analysis is used to reduce the dimensionality of the index to avoid deviations in the analysis results caused by too many indicators.The Super-SBM DEA model considers relaxation variables,which is more analytical than the traditional DEA For accuracy.Then this paper uses the model constructed above to evaluate the financial education expenditure performance of provincial universities in S province.It is found that most universities' scale returns are in the stage of decreasing scale returns,and most universities have redundant values for teaching conditions and resources.It is relatively low,and there is more redundancy in the investment in infrastructure.The output value of the social and student service objects is lower,and the research output factor output is higher.In view of the above problems,policy suggestions such as the optimization of the allocation structure of higher education expenditures are proposed.The method of constructing the evaluation system of financial education expenditures in this paper is scientific and logical.The evaluation results are more accurate than traditional methods.It not only promotes the structural adjustment of financial education expenditures in S provinces,but also promotes future financial educations The research on expenditure performance evaluation has certain reference value.
Keywords/Search Tags:financial education funding, performance evaluation, CORPS model, factor analysis method, Super-SBM DEA
PDF Full Text Request
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