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摘 要
作为人才培养的高地，高等学校承担着教学、科研、社会服务三大基本职能，
高等教育是经济社会可持续发展的根基。然而，高等教育资源不足与日益增长的
高等教育需求之间的矛盾是我国高等教育的主要矛盾之一。通过对高等学校财政
资金使用绩效进行研究，可以发现高等学校财政资金使用过程中存在的问题，为
教育决策者、管理者改革教育和改善管理提供重要依据。
本文共分为六章，第一章简要介绍了文章研究的背景、目的和意义；第二章
阐述了高等学校财政资金使用绩效评价的理论基础；第三章梳理了我国高等学校
财政投入和财政资金使用的现状，在此基础上探讨了高等学校财政资金使用绩效
评价的必要性与可行性；第四章借鉴国内外先进经验，构建了高等学校财政资金
使用绩效评价体系；第五章选取 2012 年 29 所教育部直属 985 高校数据作为样本，
根据高等学校财政资金使用绩效评价的特点，运用数据包络分析方法实证研究了
29 所教育部直属 985 高等学校财政资金使用的绩效，并得出如下结论：样本高校
存在投入冗余和产出不足问题，主要表现为科研经费投入过剩、科研成果产出不
足和科研成果转化率不高，并对绩效偏低的高校给出改进方案；第六章，对全文
进行了总结，并指出了后续研究方向。
关键词：高等学校；财政资金；使用绩效；绩效评价II
Abstract
As the highland in which talents are cultivated, colleges and universities bear the
three basic functions of teaching, research and community service, and higher education
is the foundation of sustainable economic and social development. However,
contradiction between the insufficient resources of higher education and the growing
requirements of higher education is one of the principal contradictions in higher
education of China. Carrying out study on the use of performance appraisal in financial
funds of colleges and universities can find problems existing in the use of financial
funds of colleges and universities, which provides important evidence to regulators for
education reform and management improvement.
This research is divided into six chapters. Chapter I briefly describes the
background, purpose and significance of study in this paper. Chapter II describes the
theoretical basis of the use of performance appraisal in financial funds in colleges and
universities. Chapter III arranges the status of financial investment of colleges and
universities in China, and based on this, it discusses the necessity and feasibility of
using performance appraisal in financial funds of colleges and universities. Chapter IV
builds the system of using performance appraisal in financial funds of colleges and
universities through referring to the advance experiences at home and abroad. Chapter V
selects the data of 29 colleges and universities which are directly subordinated to 985
Project Universities of the Ministry of Education in 2012 as the sample. According to
the characteristics of the use of performance appraisal in financial funds of colleges and
universities, it uses data envelopment analysis method, carrying out empirical research
the performance used in the financial funds of 29 colleges and universities which are
subordinated to the 985 Project Universities of the Ministry of Education, and then it
draws the following conclusions: the sample colleges and universities have the
problems of redundant input and inadequate output, which mainly manifest themselves
as excess input of funds of research and development as well as insufficient productivity
of achievements of research and development, and also provides program of
improvement to the colleges and universities with low performance. Chapter VI
summarizes the whole research as well as pointing out the direction for future research.