發(fā)布時(shí)間：2018-06-09 23:01

  本文選題：高等教育財(cái)政支出 + 績(jī)效評(píng)價(jià)　； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：21世紀(jì)是知識(shí)經(jīng)濟(jì)時(shí)代,我國(guó)高等教育的發(fā)展逐漸成為了我國(guó)社會(huì)經(jīng)濟(jì)發(fā)展的強(qiáng)大推進(jìn)力。但是從廣東省高等教育發(fā)展的目前情況來看,不僅高等教育經(jīng)費(fèi)已經(jīng)滿足不了實(shí)際需求,而且在政府對(duì)高等教育投入有限的情況下,廣東省部分高校的教育經(jīng)費(fèi)使用效率較低。本文主要目的是找出并分析其中存在的問題,得出相應(yīng)解決對(duì)策來提高廣東省高等教育資金的利用效率。本文分析了廣東省高等教育財(cái)政支出的現(xiàn)狀和績(jī)效評(píng)價(jià)中存在的問題,并運(yùn)用經(jīng)濟(jì)學(xué)理論和方法構(gòu)建了相應(yīng)的評(píng)價(jià)指標(biāo)體系,在此基礎(chǔ)上對(duì)其財(cái)政支出績(jī)效進(jìn)行實(shí)證分析,最后得出了結(jié)論并提出了相關(guān)政策建議。本文總共為六個(gè)章節(jié):第一章是對(duì)本文的相關(guān)研究背景和研究情況進(jìn)行闡述,并說明了本文的研究方法、貢獻(xiàn)之處與不足。第二章是相關(guān)理論和概念部分。闡述了相關(guān)的概念之后,得出了本文的主要理論依據(jù),主要包括公共產(chǎn)品理論和“3E”原則等。第三章是闡述現(xiàn)狀和分析問題。主要闡述了廣東省目前高等教育的狀況與財(cái)政績(jī)效評(píng)價(jià)中存在的問題。第四章是結(jié)合廣東省的具體情況與評(píng)價(jià)指標(biāo)體系的原則,構(gòu)建了廣東省高等教育支出績(jī)效評(píng)價(jià)的指標(biāo)體系。第五章是實(shí)證研究。該部分主要是非隨機(jī)方法挑選出了廣東省的22所高校,運(yùn)用數(shù)據(jù)包絡(luò)分析方法(DEA)分析其投入和產(chǎn)出情況,提出改善值指標(biāo),并對(duì)它們的效率值進(jìn)行排名。第六章是根據(jù)前面的所有分析內(nèi)容得出主要結(jié)論并提出對(duì)策。本文的貢獻(xiàn)之處在于:首先是研究視角方面,本文選取廣東省22所普通高等學(xué)校,并選取了五個(gè)投入指標(biāo),五個(gè)產(chǎn)出指標(biāo)進(jìn)行分析,從而看出廣東省高等教育財(cái)政支出中的問題,再提出政策性建議;其次是研究方法上面,運(yùn)用了數(shù)據(jù)包絡(luò)分析(DEA)方法,對(duì)廣東省高等教育財(cái)政支出績(jī)效進(jìn)行了實(shí)證研究,選取了該方法中的CCR模型和CCGSS模型研究非隨機(jī)的22所廣東省的高等院校的綜合效率和規(guī)模收益,再結(jié)合超效率模型分析這22所高等院校的效率排名;最后在研究數(shù)據(jù)方面,本文收集了2010年至2015年全國(guó)教育經(jīng)費(fèi)執(zhí)行情況統(tǒng)計(jì)表,并從中找到廣東省生均公共財(cái)政預(yù)算教育事業(yè)費(fèi)和生均公共財(cái)政預(yù)算公用經(jīng)費(fèi)等數(shù)據(jù),說明了廣東省高等教育預(yù)算和公用經(jīng)費(fèi)情況。
[Abstract]:The 21st century is the era of knowledge economy, and the development of higher education in our country has gradually become a powerful force to promote the development of our country's social economy. However, from the current situation of the development of higher education in Guangdong Province, not only the funds for higher education can not meet the actual needs, but also in the case of limited government investment in higher education, some colleges and universities in Guangdong Province are less efficient in the use of educational funds. The main purpose of this paper is to find out and analyze the existing problems and come up with corresponding countermeasures to improve the utilization efficiency of higher education funds in Guangdong Province. This paper analyzes the current situation of higher education financial expenditure in Guangdong Province and the problems existing in performance evaluation, and constructs the corresponding evaluation index system by using economic theory and method. On this basis, it makes an empirical analysis on the financial expenditure performance of Guangdong Province. Finally, the conclusion is drawn and the relevant policy recommendations are put forward. There are six chapters in this paper: the first chapter is to explain the research background and research situation of this paper, and explain the research methods, contributions and shortcomings of this paper. The second chapter is related theory and concept part. After expounding the related concepts, the main theoretical basis of this paper is obtained, including the theory of public goods and the "3e" principle. The third chapter is to explain the current situation and analysis of the problems. This paper mainly expounds the current situation of higher education in Guangdong Province and the problems existing in the evaluation of financial performance. In the fourth chapter, combining the concrete situation of Guangdong Province and the principle of evaluation index system, the index system of performance evaluation of higher education expenditure in Guangdong Province is constructed. Chapter five is an empirical study. In this part, 22 universities in Guangdong Province are selected by non-random method. The input and output of them are analyzed by data Envelopment Analysis (DEAA), and the index of improvement value is put forward, and their efficiency value is ranked. The sixth chapter is according to the above all analysis content draws the main conclusion and proposes the countermeasure. The contribution of this paper lies in: first of all, from the perspective of research, this paper selects 22 colleges and universities in Guangdong Province, and selects five input indicators, five output indicators to analyze. Thus, the problems in the financial expenditure of Guangdong higher education are found, and then the policy recommendations are put forward. Secondly, the research method is applied to the performance of the fiscal expenditure of higher education in Guangdong Province. The empirical study is carried out by using the method of data envelopment analysis (DEAA). The CCR model and CCGSS model of this method are selected to study the comprehensive efficiency and scale return of 22 universities in Guangdong Province. This paper collects the statistical table of the national education expenditure from 2010 to 2015, and finds out the data of the average public finance budget of Guangdong province, the public budget of education and the public expenditure of the average public finance budget of the students in Guangdong Province. This paper explains the budget and public expenditure of higher education in Guangdong Province.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.45

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本文編號(hào)：2001122