發(fā)布時間：2018-05-19 14:16

  本文選題：高等學(xué)校 + 財政支出��； 參考：《暨南大學(xué)》2009年碩士論文

【摘要】： 在科教興國戰(zhàn)略的指導(dǎo)下,國家對教育事業(yè)的關(guān)注加深,對高等教育的投入也逐年增大。但是,財政教育經(jīng)費的增長還是遠(yuǎn)遠(yuǎn)趕不上高校的發(fā)展速度。我國高校經(jīng)費嚴(yán)重不足和高校資源使用效益低下,成為制約我國高等教育發(fā)展的主要瓶頸。高校財政支出作為公共支出的一部分,國家審計機關(guān)有權(quán)而且應(yīng)該對其使用績效進(jìn)行評價,為提高高校經(jīng)費支出效益提供依據(jù)。然而,由于目前我國仍然缺乏一套科學(xué)的高校財政支出績效評價體系,使得我國對高校財政支出績效審計工作難以順利進(jìn)行。 本文通過比較系統(tǒng)的理論研究,在對前人研究成果的分析和評價的基礎(chǔ)上,首先分析了當(dāng)前我國高校財政支出績效審計評價的現(xiàn)狀,發(fā)現(xiàn)我國對財政教育支出的審計重專項審計調(diào)查輕項目審計、重合規(guī)性評價而輕效益評價、尚未建立科學(xué)完善的績效評價體系等問題,表明了完善高校財政支出績效審計評價體系的必要性和意義。然后用分析法從績效審計一般目標(biāo)——“3E”的分解開始,結(jié)合高校財政資金的運行過程,將高校財政支出績效的一般目標(biāo)細(xì)分為7個具體目標(biāo)。接著結(jié)合評價指標(biāo)的設(shè)置原則,對現(xiàn)有的高校財政支出績效評價指標(biāo)體系進(jìn)行完善,確定出財政資金耗費情況、財政資金利用效率、財政資金產(chǎn)出效益三個評價模塊和17個具體指標(biāo),形成一個指標(biāo)體系。 對于高校財政支出績效評價中的另一個重要問題——評價方法的問題,本文在分析和對比了應(yīng)用最廣的兩種綜合評價方法(層次分析法和主成分分析法)的特點后,結(jié)合高校財政支出績效評價的要求提出將層次分析法和主成分分析法結(jié)合起來可以使它們優(yōu)勢互補,有利于提高綜合評價結(jié)果的準(zhǔn)確度。接著,本文從指標(biāo)的無量綱化、權(quán)數(shù)的構(gòu)造、指標(biāo)值的合成三個步驟逐步闡述了如何對高校財政支出績效進(jìn)行綜合評價。最后對高校財政支出績效審計評價的一些問題進(jìn)行了說明。
[Abstract]:Under the guidance of the strategy of rejuvenating the country through science and education, the state pays more attention to the education cause, and the investment in higher education increases year by year. However, the growth of financial education funds is still far from keeping up with the development of colleges and universities. The serious shortage of college funds and the low utilization efficiency of university resources have become the main bottleneck restricting the development of higher education in China. As a part of public expenditure, the state audit institution has the right and the right to evaluate its performance in order to provide the basis for improving the benefit of college expenditure. However, due to the lack of a scientific performance evaluation system of financial expenditure in colleges and universities, it is difficult for our country to audit the performance of financial expenditure in colleges and universities. Based on the analysis and evaluation of previous research results, this paper firstly analyzes the current situation of performance audit and evaluation of financial expenditure in colleges and universities in China. It is found that the audit of financial education expenditure in our country pays more attention to the special audit investigation than to the project audit, to the evaluation of compliance rather than to the evaluation of benefit, and has not yet established a scientific and perfect performance evaluation system. It shows the necessity and significance of perfecting the evaluation system of financial expenditure performance audit in colleges and universities. Then, starting with the decomposition of "3e", the general objective of performance audit and the running process of financial funds in colleges and universities, the general objectives of financial expenditure performance of colleges and universities are subdivided into seven specific objectives. Then, combining with the setting principle of the evaluation index, the existing performance evaluation index system of financial expenditure in colleges and universities is perfected, and the consumption of financial funds and the utilization efficiency of financial funds are determined. Three evaluation modules and 17 specific indicators of financial fund output benefit form an index system. For another important problem in the performance evaluation of financial expenditure in colleges and universities, this paper analyzes and compares the characteristics of the two most widely used comprehensive evaluation methods (Analytic hierarchy process (AHP) and Principal component Analysis (PCA). According to the requirements of performance evaluation of financial expenditure in colleges and universities, it is put forward that the combination of AHP and PCA can make them complement each other and improve the accuracy of the comprehensive evaluation results. Then, this paper expounds how to evaluate the financial expenditure performance of colleges and universities step by step from three steps: dimensionless index, construction of weights and synthesis of index value. Finally, some problems of performance audit and evaluation of financial expenditure in colleges and universities are explained.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4;F812.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前4條

1 周少燕;張存彥;徐琳娜;;高校內(nèi)部績效審計指標(biāo)探討[J];河北農(nóng)業(yè)大學(xué)學(xué)報(農(nóng)林教育版);2011年04期

2 徐琳娜;張存彥;周少燕;;高�？冃徲嬔芯糠治雠c啟示[J];會計之友;2011年18期

3 喬春華;;高校經(jīng)費績效管理基本概念研究[J];會計之友;2012年07期

4 高山;石宜;;教育產(chǎn)權(quán)視角下的高校財務(wù)治理研究[J];財務(wù)與金融;2011年03期

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本文編號：1910424