北京地区高等教育财政支出绩效评价研究企业管理专业论文.docxVIP

评价研究财政资金利用效率存在 评价研究 财政资金利用效率存在 理提供依据。本文对高 等教育财政支出进行绩效评价研究，具有一定的理论和现实意义。 本文共分为五章。第一章简要介绍了文章研究的背景、目的和意义； 第二章阐述了高等教育财政支出绩效评价的理论基础，并对国内外高等教 育财政支出绩效评价的研究成果进行了总结分析；第三章采取比较分析法 梳理了我国高等教育财政支出的现状，在此基础上探讨了我国高等教育财 政支出绩效评价的必要性与问题；第四章借鉴国内外先进经验，构建了高 等教育财政支出绩效评价体系；依据数据可得性原则，选取2007、2008 年北京地区教育部直属高校数据作为样本，根据高等教育财政支出绩效评 价的特点，选用数据包络分析方法实证研究北京地区教育部直属高校财政 教育支出的绩效。在选用CCR模型分析DEA综合有效值的基础上，进一步 利用CCGSS模型拓展分析其技术效率和规模效率，并得出如下结论：l、 高校存在投入冗余问题，教师、预算内事业性经费拨款投入、财政基建拨 款投入、教学科研仪器设备利用效率较低；2、高校存在产出不足问题， 表现在研究生数量、出版专著与发表学术论文偏少。 关键词：高等教育财政支出，绩效评价，指标，数据包络分析法 北京化工大学硕七学位论文 11 摘要PERFoRMANCE 摘要 PERFoRMANCE EVALUATION oF HIGHER EDUCATIoN EXPENDITURE IN BEIJlNG ABSTRACT With the popularization of higher education，the higher education is expanding．The serious shortage of university funding and the phenomenon of inefficient use of university resources，seriously restrict the development of higher education．The performance evaluation of the financial education expenditure can evaluate the efficiency of financial funds and find the reasons which cause the inefficiencies．It can provide the basis for education policy makers and managers to reform education and improve the management of education． This paper is divided into five chapters．The first chapter briefly introduces background，the purpose and meaning of the research．The second chapter expounds the theory foundation of financial expenditure performance evaluation，and analyzes the domestic and international review of financial expenditure performance evaluation in higher education．Chapter 3 using comparative analysis，analyzes the current status of higher education 北京化工大学顾士学位论文expenditure 北京化工大学顾士学位论文 expenditure and the problems about performance evaluation of higher education in our country．Referencing the advanced experience from international and domestic research，chapter 4 constructs index system for performance evaluation in higher education．According to data availability principle，this paper selects the data of 2007，2008 higher school in Beijing as samp