山东省高等教育财政支出效率评价

发布时间：2018-03-16 09:39

本文选题：高等教育财政支出效率　切入点：纯技术效率　出处：《山东财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：自2008年高校扩招以来,山东省高等教育财政支出就处于高速扩张的阶段。山东省高等院校众多,其中“985”,“211”的高等院校3所,本科院校43所。除了部分高等院校由国家承担教育经费外,山东省大部分高等院校经费都由山东省财政支持。部分高校扩招之后,债台高筑。山东省高等教育不仅财政支出压力大,而且财政支出效率低下。财政支出效率低下严重阻碍了山东省高等教育的发展。因而,提高财政支出效率势在必行。开展山东省高等教育财政支出效率评价,可以发现山东省高等教育财政资金运用效率低下的问题所在,对提高其财政支出效率提供更多的改善建议。这篇文章总共包含5个组成部分。第一部分主要是针对山东省高等教育财政支出效率评价的研究背景及研究意义的介绍,同时还包括国内外高等教育财政支出效率的文献综述,以及本篇文章的研究思路和方法,本文的创新点及不足之处。第二部分则是高等教育财政支出效率评价理论基础,以及对于国内外相关研究成果进行相应的评价。第三部分是描述山东省现有的高等教育财政支出效率的现状。第四部分是进行山东省高等教育财政支出效率的实证研究。选取2012-2013年份山东地区高校数据作为样本,选用数据包络模型对这些高校的投入产出效率进行实证分析,从而得出山东地区高校财政支出效率的评价。第五部分是在归纳总结以上部分的前提下,罗列出山东省高等教育财政支出效率评价中的问题,对提高山东省高等教育财政支出效率进行政策建议。
[Abstract]:Since 2008, the higher education financial expenditure of Shandong Province has been in the stage of rapid expansion. There are many colleges and universities in Shandong Province, of which "985" and "211" are three colleges and universities. 43 colleges and universities. Except for some institutions of higher learning, the state is responsible for the education funds, most of the funds for higher education in Shandong Province are supported by Shandong Province's financial support. After some colleges and universities have expanded their enrollment, High debts. Higher education in Shandong Province not only the pressure of financial expenditure, but also the low efficiency of fiscal expenditure. The low efficiency of fiscal expenditure seriously hindered the development of higher education in Shandong Province. It is imperative to improve the efficiency of financial expenditure. If we carry out the evaluation of the efficiency of higher education expenditure in Shandong Province, we can find the problem of low efficiency in the use of financial funds for higher education in Shandong Province. This article consists of five parts. The first part is mainly about the research background and significance of the evaluation of the efficiency of higher education expenditure in Shandong Province. At the same time, it also includes the literature review of the financial expenditure efficiency of higher education at home and abroad, as well as the research ideas and methods of this article, the innovations and shortcomings of this paper. The second part is the theoretical basis of the evaluation of the financial expenditure efficiency of higher education. The third part is to describe the current situation of the financial expenditure efficiency of higher education in Shandong Province. Part 4th is the actual efficiency of higher education expenditure efficiency in Shandong Province. Selecting the data of Shandong universities and colleges in 2012-2013 as the sample, This paper selects data envelopment model to analyze the input-output efficiency of these colleges and universities, and then obtains the evaluation of the efficiency of financial expenditure of colleges and universities in Shandong. Part 5th is based on the conclusion of the above parts. The problems in the evaluation of the efficiency of higher education expenditure in Shandong Province are listed, and some policy suggestions are made to improve the efficiency of higher education expenditure in Shandong Province.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.45

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