高等学校利用外资贷款项目绩效评价研究

发布时间：2019-01-05 11:33

【摘要】：改革开放以来，中国高等教育事业呈现跨越式发展，高等学校规模迅速扩大，办学水平不断提高，高等学校教学、科研和基本运转的资金需求日益增加，外资贷款作为新兴的筹资渠道，为高等学校发展建设提供了重要资金来源，在改善办学条件、提高教学科研水平、增强人才培养能力等方面发挥了重要作用。根据高等教育筹资环境和发展特点，研究设计一个符合高等学校实际情况的外资贷款项目绩效评价模型，对完善高等学校绩效管理机制，促进对外合作交流，提高高等学校利用外资贷款的社会效益和投资效益，推进高等学校利用外资贷款项目管理实践工作具有重要的意义。本文在国内外相关文献综述的基础之上，首先，对教育筹资概念进行了界定，从高等教育筹资渠道多元化的特点入手，系统探讨了外资贷款筹资优势，深入分析了高等学校利用外资贷款的投资趋向和绩效评价侧重点。其次，按照前期、中期、后期三个时期划分，归纳了高等学校利用外资贷款项目绩效评价的主要影响因素。在这些理论分析之后，依据高等学校外资贷款项目绩效评价原则，选择确定了四类准则性评价指标和一类附加评价指标，，明确了指标适用范围。然后，应用AHP综合评价法确定了各项指标的权重，构建出“高等学校利用外资贷款项目绩效评价模型”。最后，运用模型对黑龙江省日元贷款人才培养项目进行了绩效评价实证研究，深入分析了绩效评价结果的启示。
[Abstract]:Since the reform and opening up, the cause of higher education in China has developed by leaps and bounds, the scale of higher education has expanded rapidly, the level of running schools has been continuously improved, and the demand for funds for teaching, scientific research and basic operation of institutions of higher learning has been increasing day by day. As a new financing channel, foreign loans have provided important sources of funds for the development and construction of colleges and universities. They have played an important role in improving the conditions for running schools, improving the level of teaching and scientific research, and enhancing the ability of personnel training. According to the financing environment and development characteristics of higher education, this paper studies and designs a performance evaluation model of foreign loan projects in accordance with the actual situation of colleges and universities, which can improve the performance management mechanism of institutions of higher learning and promote foreign cooperation and exchange. It is of great significance to improve the social benefit and investment benefit of utilizing foreign capital loans in colleges and universities, and to promote the project management practice of utilizing foreign capital loans in colleges and universities. Based on the literature review at home and abroad, this paper first defines the concept of education financing, starting with the characteristics of diversification of higher education financing channels, discusses the advantages of foreign loans financing. The investment trend and performance evaluation of foreign loans in colleges and universities are analyzed in depth. Secondly, according to the three periods of early, middle and late period, the main influencing factors of performance evaluation of foreign capital loan projects in colleges and universities are summarized. After these theoretical analysis, according to the principles of performance evaluation of foreign capital loan projects in colleges and universities, four kinds of standard evaluation indexes and one kind of additional evaluation indexes are selected, and the scope of application of the indicators is clarified. Then, the AHP comprehensive evaluation method is applied to determine the weight of each index, and a "performance evaluation model of foreign capital loan projects in colleges and universities" is constructed. Finally, the empirical research on the performance evaluation of yen loan personnel training project in Heilongjiang Province is carried out by using the model, and the enlightenment of the results of performance evaluation is analyzed in depth.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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