广东省高等教育财政支出绩效评价研究

发布时间：2018-06-09 23:01

本文选题：高等教育财政支出 + 绩效评价　；参考：《江西财经大学》2017年硕士论文

【摘要】：21世纪是知识经济时代,我国高等教育的发展逐渐成为了我国社会经济发展的强大推进力。但是从广东省高等教育发展的目前情况来看,不仅高等教育经费已经满足不了实际需求,而且在政府对高等教育投入有限的情况下,广东省部分高校的教育经费使用效率较低。本文主要目的是找出并分析其中存在的问题,得出相应解决对策来提高广东省高等教育资金的利用效率。本文分析了广东省高等教育财政支出的现状和绩效评价中存在的问题,并运用经济学理论和方法构建了相应的评价指标体系,在此基础上对其财政支出绩效进行实证分析,最后得出了结论并提出了相关政策建议。本文总共为六个章节:第一章是对本文的相关研究背景和研究情况进行阐述,并说明了本文的研究方法、贡献之处与不足。第二章是相关理论和概念部分。阐述了相关的概念之后,得出了本文的主要理论依据,主要包括公共产品理论和“3E”原则等。第三章是阐述现状和分析问题。主要阐述了广东省目前高等教育的状况与财政绩效评价中存在的问题。第四章是结合广东省的具体情况与评价指标体系的原则,构建了广东省高等教育支出绩效评价的指标体系。第五章是实证研究。该部分主要是非随机方法挑选出了广东省的22所高校,运用数据包络分析方法(DEA)分析其投入和产出情况,提出改善值指标,并对它们的效率值进行排名。第六章是根据前面的所有分析内容得出主要结论并提出对策。本文的贡献之处在于:首先是研究视角方面,本文选取广东省22所普通高等学校,并选取了五个投入指标,五个产出指标进行分析,从而看出广东省高等教育财政支出中的问题,再提出政策性建议;其次是研究方法上面,运用了数据包络分析(DEA)方法,对广东省高等教育财政支出绩效进行了实证研究,选取了该方法中的CCR模型和CCGSS模型研究非随机的22所广东省的高等院校的综合效率和规模收益,再结合超效率模型分析这22所高等院校的效率排名;最后在研究数据方面,本文收集了2010年至2015年全国教育经费执行情况统计表,并从中找到广东省生均公共财政预算教育事业费和生均公共财政预算公用经费等数据,说明了广东省高等教育预算和公用经费情况。
[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.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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