本文關(guān)鍵詞： 財(cái)政教育支出 實(shí)證分析 數(shù)據(jù)包絡(luò)分析 指標(biāo)體系　出處：《哈爾濱商業(yè)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：21世紀(jì)是知識(shí)經(jīng)濟(jì)的時(shí)代,歷史與現(xiàn)實(shí)實(shí)例告訴我們,人才是一個(gè)國(guó)家興旺發(fā)達(dá)的關(guān)鍵,人才培養(yǎng)主要依靠國(guó)家教育。近年來,由于績(jī)效意識(shí)增強(qiáng),政府加大了對(duì)財(cái)政教育資金投入力度,表明財(cái)政對(duì)教育支持的力度加大,但是我國(guó)教育發(fā)展中教育資金的供需矛盾仍十分突出,教育經(jīng)費(fèi)短缺仍十分嚴(yán)重。然而,盡管如此,我國(guó)當(dāng)前教育資金的使用效率并沒有達(dá)到預(yù)期的高效率,仍然存在著教育資源浪費(fèi)現(xiàn)象,對(duì)學(xué)校教育產(chǎn)生了不利的影響,為此,為提高財(cái)政教育支出效益,最直接的辦法就是建立開展績(jī)效評(píng)價(jià),同時(shí)在評(píng)價(jià)過程中逐漸優(yōu)化評(píng)價(jià)指標(biāo)體系。 以往政府財(cái)政部門在進(jìn)行教育資金分配過程中主要依據(jù)規(guī)模大小與增長(zhǎng)速度來分配教育資源,這讓一部分學(xué)校產(chǎn)生一種錯(cuò)覺,在辦學(xué)過程中一味擴(kuò)大辦學(xué)規(guī)模而對(duì)提高辦學(xué)質(zhì)量和效益沒有足夠的意識(shí),從而使得教學(xué)資源出現(xiàn)了配置不合理、浪費(fèi)現(xiàn)象嚴(yán)重等問題。為了適應(yīng)改革發(fā)展的潮流,我國(guó)在普及九年義務(wù)教育之后,開始講重點(diǎn)放在擴(kuò)大高等教育的教學(xué)規(guī)模上,我國(guó)高等教育迅猛發(fā)展,使得本來配置不合理的教育經(jīng)費(fèi)供求矛盾更加突出,為了緩解這種供需不足的矛盾,政府必須進(jìn)行教育投入機(jī)制改革,以提高財(cái)政資金的使用效率和效益,提高教學(xué)質(zhì)量。在西方國(guó)家,受新公共管理理論的影響,以結(jié)果為導(dǎo)向的績(jī)效預(yù)算體系在財(cái)政教育支出領(lǐng)域取得了不小的成就,這種預(yù)算體系主要是提高公共財(cái)政支出效益和政府工作效率。 基于上述背景,首先對(duì)財(cái)政教育支出績(jī)效評(píng)價(jià)的相關(guān)概念進(jìn)行界定,并明確了財(cái)政教育支出績(jī)效評(píng)價(jià)的基礎(chǔ)理論：公共財(cái)政理論、委托—代理理論、結(jié)果導(dǎo)向理論、顧客服務(wù)理論和“4E”理論。然后分析了我國(guó)財(cái)政教育支出的現(xiàn)狀,并介紹了我國(guó)現(xiàn)行的財(cái)政教育支出績(jī)效評(píng)價(jià)指標(biāo)體系,結(jié)合財(cái)政教育支出與經(jīng)濟(jì)增長(zhǎng)的關(guān)系,支出目前我國(guó)財(cái)政教育支出績(jī)效評(píng)價(jià)在實(shí)施過程中存在的問題。接著分析美國(guó)、英國(guó)、澳大利亞和日本等國(guó)家在財(cái)政教育支出績(jī)效評(píng)價(jià)指標(biāo)體系,我們發(fā)現(xiàn)國(guó)外績(jī)效評(píng)價(jià)制度體系完善、績(jī)效評(píng)價(jià)組織規(guī)范、對(duì)評(píng)價(jià)后結(jié)果反饋的信息引起足夠的重視等。最后采用數(shù)據(jù)包絡(luò)分析(DEA)方法將此指標(biāo)體系應(yīng)用于我國(guó)財(cái)政教育支出績(jī)效評(píng)價(jià)工作,我國(guó)應(yīng)在發(fā)揮財(cái)政教育支出的導(dǎo)向作用、優(yōu)化教育支出結(jié)構(gòu)以及強(qiáng)化財(cái)政教育支出績(jī)效評(píng)價(jià)工作等方面加大力度以提高財(cái)政教育支出績(jī)效。
[Abstract]:21th century is the era of knowledge economy. The historical and practical examples tell us that talent is the key to a country's prosperity and development, talent training mainly depends on national education. In recent years, due to the enhancement of performance awareness. The government has increased its investment in financial education funds, indicating that the financial support for education has increased, but the contradiction between supply and demand of education funds is still very prominent in the development of education in China. The shortage of education funds is still very serious. However, in spite of this, the current efficiency of education funds in our country has not reached the expected high efficiency, and there is still a phenomenon of waste of educational resources. Therefore, in order to improve the efficiency of financial education expenditure, the most direct way is to establish the performance evaluation and gradually optimize the evaluation index system in the process of evaluation. In the past, the government finance department allocated the educational resources according to the size and the growth rate in the process of educational fund allocation, which made some schools have an illusion. In the process of running a school, expanding the scale of running a school blindly does not have enough consciousness to improve the quality and benefit of running a school, thus making the allocation of teaching resources unreasonable. In order to adapt to the trend of reform and development, after popularizing nine-year compulsory education, our country began to focus on expanding the teaching scale of higher education, and the rapid development of higher education in China. In order to alleviate the contradiction between supply and demand, the government must reform the mechanism of education investment in order to improve the efficiency and efficiency of the use of financial funds. Improve the quality of teaching. In western countries, under the influence of the new public management theory, the results-oriented performance budget system has made great achievements in the field of financial education expenditure. This budget system is mainly to improve the efficiency of public expenditure and government work. Based on the above background, this paper defines the related concepts of financial education expenditure performance evaluation, and clarifies the basic theory of financial education expenditure performance evaluation: public finance theory, principal-agent theory. The result oriented theory, customer service theory and "4e" theory. Then it analyzes the current situation of financial education expenditure in China, and introduces the current performance evaluation index system of financial education expenditure in China. Combined with the relationship between fiscal education expenditure and economic growth, this paper analyzes the problems existing in the performance evaluation of fiscal education expenditure in China. Australia and Japan and other countries in the financial education expenditure performance evaluation index system, we found that the performance evaluation system abroad is perfect, performance evaluation organizational norms. Enough attention is paid to the feedback information of the evaluation results. Finally, the data envelopment analysis (DEA) method is used to evaluate the performance of financial education expenditure in China. In order to improve the performance of financial education expenditure, our country should give full play to the guiding role of financial education expenditure, optimize the structure of education expenditure and strengthen the performance evaluation of fiscal education expenditure.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.45

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