科教文汇
科教文彙
과교문회
EDUCATION SCIENCE & CULTURE MAGAZINE
2014年
16期
191-192
,共2页
高校教育财政支出%绩效评价%问题%策略
高校教育財政支齣%績效評價%問題%策略
고교교육재정지출%적효평개%문제%책략
fiscal expenditure for higher education%performance evaluation%problems%strategies
高等教育财政支出的绩效评价是提高高等教育财政支出效率、合理配置高等教育资源、保障高等教育目标实现的有效途径。我国目前高等教育财政支出的绩效性程度还不高，还不成熟。从高等教育财政支出绩效评价的现状、面临的问题，以及行动的策略三个维度出发，高等教育财政支出的绩效评价应重视建立法律和制度保障，强化监督机制，形成科学、规范、合理的高等教育财政支出绩效评价体系，以积极探索和创新的主动姿态促进高等教育财政支出的绩效评价的发展。
高等教育財政支齣的績效評價是提高高等教育財政支齣效率、閤理配置高等教育資源、保障高等教育目標實現的有效途徑。我國目前高等教育財政支齣的績效性程度還不高，還不成熟。從高等教育財政支齣績效評價的現狀、麵臨的問題，以及行動的策略三箇維度齣髮，高等教育財政支齣的績效評價應重視建立法律和製度保障，彊化鑑督機製，形成科學、規範、閤理的高等教育財政支齣績效評價體繫，以積極探索和創新的主動姿態促進高等教育財政支齣的績效評價的髮展。
고등교육재정지출적적효평개시제고고등교육재정지출효솔、합리배치고등교육자원、보장고등교육목표실현적유효도경。아국목전고등교육재정지출적적효성정도환불고，환불성숙。종고등교육재정지출적효평개적현상、면림적문제，이급행동적책략삼개유도출발，고등교육재정지출적적효평개응중시건입법률화제도보장，강화감독궤제，형성과학、규범、합리적고등교육재정지출적효평개체계，이적겁탐색화창신적주동자태촉진고등교육재정지출적적효평개적발전。
The performance evaluation of fiscal expenditure for higher education is an effective way of improving the efficiency of fiscal expenditure for higher education, rationally distributing higher education resources, and ensuring the realization of higher education goals. The performance degree of fiscal expenditure for higher education in China is still low and immature. Starting from the current situation of performance evaluation of fiscal expendi-ture for higher education, the problems confronted, and action strategies, the performance evaluation of fiscal expenditure for higher education should pay attention to the establishment of le-gal and system guarantee, the enhancement of supervision mech-anism, and the formation of a scientific, normative and rational performance evaluation system, so as to promote the development of performance evaluation of fiscal expenditure for higher educa-tion with a positive attitude of active exploration and innovation.
