高等学校财政支出绩效审计评价问题研究

发布时间：2018-05-19 14:16

本文选题：高等学校 + 财政支出　；参考：《暨南大学》2009年硕士论文

【摘要】： 在科教兴国战略的指导下,国家对教育事业的关注加深,对高等教育的投入也逐年增大。但是,财政教育经费的增长还是远远赶不上高校的发展速度。我国高校经费严重不足和高校资源使用效益低下,成为制约我国高等教育发展的主要瓶颈。高校财政支出作为公共支出的一部分,国家审计机关有权而且应该对其使用绩效进行评价,为提高高校经费支出效益提供依据。然而,由于目前我国仍然缺乏一套科学的高校财政支出绩效评价体系,使得我国对高校财政支出绩效审计工作难以顺利进行。本文通过比较系统的理论研究,在对前人研究成果的分析和评价的基础上,首先分析了当前我国高校财政支出绩效审计评价的现状,发现我国对财政教育支出的审计重专项审计调查轻项目审计、重合规性评价而轻效益评价、尚未建立科学完善的绩效评价体系等问题,表明了完善高校财政支出绩效审计评价体系的必要性和意义。然后用分析法从绩效审计一般目标——“3E”的分解开始,结合高校财政资金的运行过程,将高校财政支出绩效的一般目标细分为7个具体目标。接着结合评价指标的设置原则,对现有的高校财政支出绩效评价指标体系进行完善,确定出财政资金耗费情况、财政资金利用效率、财政资金产出效益三个评价模块和17个具体指标,形成一个指标体系。对于高校财政支出绩效评价中的另一个重要问题——评价方法的问题,本文在分析和对比了应用最广的两种综合评价方法(层次分析法和主成分分析法)的特点后,结合高校财政支出绩效评价的要求提出将层次分析法和主成分分析法结合起来可以使它们优势互补,有利于提高综合评价结果的准确度。接着,本文从指标的无量纲化、权数的构造、指标值的合成三个步骤逐步阐述了如何对高校财政支出绩效进行综合评价。最后对高校财政支出绩效审计评价的一些问题进行了说明。
[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.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4;F812.4

【引证文献】