T Performance Of Special Funds For The Development Of Local Colleges And Universities Supported By The Central Government Evaluation Research

In the 14th Five-Year Plan,General Secretary Xi Jinping reiterated the importance of higher education for national development.The state has invested special funds from the central government to support the development of local colleges and universities to support the development of higher education,and the government,universities and the people’s demand for understanding the input-output effects of special funds is increasing day by day.China’s performance audit is still developing,the corresponding performance audit work is not mature,there are still a series of problems,such as the system is not systematic,lack of audit standards,accountability mechanism is not effective.Performance evaluation is an important part of performance audit,so it is urgent to study performance evaluation of special funds.This paper analyzes the current situation of performance evaluation of special funds for the development of local colleges and universities supported by the central government of T university,and finds that the scope of performance evaluation is narrow,the evaluation indicators ignore the heterogeneity of higher education,the accountability of performance evaluation results is not in place,and the performance evaluation cycle is shorter than the income period of higher education.On the basis of comprehensively considering the current situation of performance evaluation and combining with the theory of "5E+C",a set of scientific and perfect evaluation system is constructed by using AHP and fuzzy comprehensive evaluation method.Through the application of T university,it is found that the special fund of T university has problems in the resource sharing rate,number of students serving,teaching support and environmental indicators,and the corresponding suggestions are given in order to improve the use efficiency of T university special fund.