我国财政教育支出绩效评价指标体系研究

发布时间：2018-01-27 11:44

本文关键词： 财政教育支出实证分析数据包络分析指标体系　出处：《哈尔滨商业大学》2013年硕士论文　论文类型：学位论文

【摘要】：21世纪是知识经济的时代,历史与现实实例告诉我们,人才是一个国家兴旺发达的关键,人才培养主要依靠国家教育。近年来,由于绩效意识增强,政府加大了对财政教育资金投入力度,表明财政对教育支持的力度加大,但是我国教育发展中教育资金的供需矛盾仍十分突出,教育经费短缺仍十分严重。然而,尽管如此,我国当前教育资金的使用效率并没有达到预期的高效率,仍然存在着教育资源浪费现象,对学校教育产生了不利的影响,为此,为提高财政教育支出效益,最直接的办法就是建立开展绩效评价,同时在评价过程中逐渐优化评价指标体系。以往政府财政部门在进行教育资金分配过程中主要依据规模大小与增长速度来分配教育资源,这让一部分学校产生一种错觉,在办学过程中一味扩大办学规模而对提高办学质量和效益没有足够的意识,从而使得教学资源出现了配置不合理、浪费现象严重等问题。为了适应改革发展的潮流,我国在普及九年义务教育之后,开始讲重点放在扩大高等教育的教学规模上,我国高等教育迅猛发展,使得本来配置不合理的教育经费供求矛盾更加突出,为了缓解这种供需不足的矛盾,政府必须进行教育投入机制改革,以提高财政资金的使用效率和效益,提高教学质量。在西方国家,受新公共管理理论的影响,以结果为导向的绩效预算体系在财政教育支出领域取得了不小的成就,这种预算体系主要是提高公共财政支出效益和政府工作效率。基于上述背景,首先对财政教育支出绩效评价的相关概念进行界定,并明确了财政教育支出绩效评价的基础理论：公共财政理论、委托—代理理论、结果导向理论、顾客服务理论和“4E”理论。然后分析了我国财政教育支出的现状,并介绍了我国现行的财政教育支出绩效评价指标体系,结合财政教育支出与经济增长的关系,支出目前我国财政教育支出绩效评价在实施过程中存在的问题。接着分析美国、英国、澳大利亚和日本等国家在财政教育支出绩效评价指标体系,我们发现国外绩效评价制度体系完善、绩效评价组织规范、对评价后结果反馈的信息引起足够的重视等。最后采用数据包络分析(DEA)方法将此指标体系应用于我国财政教育支出绩效评价工作,我国应在发挥财政教育支出的导向作用、优化教育支出结构以及强化财政教育支出绩效评价工作等方面加大力度以提高财政教育支出绩效。
[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.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.45

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