Problems and Countermeasures of higher education performance budget management based onfinancial performance orientation--a case study of Zhejiang Province
基于财政绩效导向的高等教育绩效预算管理存在的问题和对策——以浙江省为例

摘要

我国高等教育发展始终存在着一对矛盾：一方面财政投入有限，资源稀缺，另一方面资源分配不合理的问题普遍存在。为促进高等教育区域均衡发展及加快提高地方高等教育质量，国家加大了中央财政对地方高校改革发展的支持力度，但大量财政资金的投入同时也暴露出地方高校在资金使用过程中出现资金管理混乱、资金使用效率不高、资源浪费等一系列问题。本文结合绩效拨款试点省份评价指标体系的设计缺陷，对上述问题展开分析和探索，试图完善以绩效为导向的财政投入机制。

Abstract

There has always been a pair of contradictions in the development of higher education in China: on the one hand, financial investment is limited and resources are scarce, on the other hand, the problem of unreasonable resource allocation is widespread. In order to promote the balanced regional development of higher education and accelerate the improvement of the quality of local higher education, the state has increased the support of the central government for the reform and development of local colleges and universities. However, the investment of a large amount of financial funds also exposed a series of problems in the use of funds by local colleges and universities, such as chaotic fund management, low efficiency of fund use, waste of resources and so on. Combined with the design defects of the evaluation index system of performance allocation pilot provinces, this paper analyzes and explores the above problems, and tries to improve the performance-oriented financial investment mechanism.