Abstract
Along with the reform of Chinese Government public finance, higher education belongs to the public product, gradually changes from “fund investment management” to the “expenditure performance management”. The evaluation of expenditure performance system becomes the key point of higher education investment mechanism reform. This article studies the level, mechanism, target, and method of higher education expenditure performance evaluation to explore the feasibility of establishing a unified and compared evaluation system, and carries it on the overall expenditure by the indicator system and evaluation analysis method to confirm the validity of university expenditure performance evaluation for higher education investment management. The findings show that expenditure performance evaluation is vital significant for establishing the new higher education investment mechanism based on performance by enhancing the fund investment efficiency and promoting the higher education development.
Highlights
February, 2009 investment increases unceasingly, showed in Table 1, from 1999 to 2005 national financial appropriation for higher education increases at a speed of 16% per year
The reform of investment mechanism enhances the transparency of investment allocation and carries out the concrete basis of allocation in details, taking the advantage in overcoming the capriciousness of “base + development”
The scale of education expenditure indicators may reflect how dept and wide the government involves into the social higher education; The structure of educational expenditure is helpful to show the influence of different expenditure to the education; The effect of education expenditure may indict the contribution of higher education to macro economic, labor force and education condition under certain scale and structure of education expenditure
Summary
The higher education expenditure has characteristics of multiplicity, multi-level, macroscopic and externality which decides the expenditure performance evaluation to pay attention to its efficiency, and to its sociality and environment. This paper selects 12 evaluation indicators under the support of available statistic data, (See Table 3) and looks at the data of Chinese over 9 years, 1997-05. (See Table 4) A-L is used to proxy 12 evaluation indicators. The scale of education expenditure indicators may reflect how dept and wide the government involves into the social higher education; The structure of educational expenditure is helpful to show the influence of different expenditure to the education; The effect of education expenditure may indict the contribution of higher education to macro economic, labor force and education condition under certain scale and structure of education expenditure
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