Research On Performance Evaluation Of Jiangxi First-class Discipline Financial Special Fund

For a long time,the performance evaluation of major financial special funds in colleges and universities in Our country is limited by the lack of methodology,which is slow to advance in practice and has poor implementation effect.At present,the "double First-class" construction project is being promoted,and the special construction funds invested by the central and local finance are unprecedented,but there is still a gap in the implementation of the implementation principle of "enhancing performance and dynamic support".On the one hand,the professional discipline evaluation plan fails to take the financial investment into the evaluation vision.On the other hand,accounting firms and other third-party institutions in the economic field follow vague professional evaluation standards,and there is a big gap in professional competence.Therefore,this thesis focused on the performance evaluation of special financial funds for first-class disciplines in Jiangxi Province,which can not only make positive theoretical contributions to the performance evaluation of major financial special funds in colleges and universities,but also promoted the performance evaluation of special funds for "double first-class" construction in colleges and universities through the construction of appropriate methodology,and improved the efficiency of fund allocation.The main contents of the thesis are as follows :(1)traced the origin of first-class discipline construction in Jiangxi province,and studied the development course of high-level discipline.This thesis analyzed the development process of high-level disciplines in Jiangxi Province from the construction of provincial key disciplines and the construction project of provincial dominant and characteristic disciplines,and compared and analyzed the teaching conditions and funding input of colleges and universities in Jiangxi Province at different levels,provided a realistic basis for the following article.(2)constructed a scientific first-class discipline fiscal expenditure performance evaluation system,and introduced an empirical study of super-efficiency SBM-DEA model.Firstly,sorted out the theories of first-class discipline construction,special financial funds for universities and performance evaluation.Analyzed the ranking systems of mainstream disciplines at home and abroad,such as U.S.News,QS,THE,ESI and ARWU and the deficiencies of current first-class discipline performance evaluation system in Jiangxi Province.Secondly,based on the "input-output" analysis framework,constructed a quantifiable performance evaluation system of fiscal expenditure with fiscal expenditure,faculty and base support as the first-level indicators of investment,educational achievements and scientific research achievements as the first-level indicators of output,to measure the construction level and efficiency of first-class disciplines in Jiangxi Province.Finally,this thesis explored the path to improve the financial expenditure performance of first-class disciplines.Flexible coordinate combination model based on DEA two stage,the discipline construction of dynamic system was decomposed into capital allocation and discipline connotation development to join each other two subsystems,and combining the first-class discipline construction in Jiangxi province by empirical analysis data,from two dimensions of capital allocation and discipline connotation development design the path of fiscal expenditure performance improve firstclass disciplines,the countermeasures and suggestions were given to improve the performance of financial expenditure of first-class disciplines.