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高校学科建设专项资金预算绩效评价指标体系研究-以护理学科为例_硕士论文

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I 独创性声明 本人声明所呈交的学位论文是我个人在导师指导下进 行的研究工作及取得的研究成果。尽我所知,除文中已经标 明引用的内容外,本论文不包含任何其他个人或集体已经发 表或撰写过的研究成果。对本文的研究做出贡献的个人和集 体,均已在文中以明确方式标明。本人完全意识到本声明的 法律结果由本人承担。 学位论文作者签名: 2019 年 3 月 8 日 学位论文版权使用授权书 本学位论文作者完全了解学校有关保留、使用学位论文 的规定,即:学校有权保留并向国家有关部门或机构送交论 文的复印件和电子版,允许论文被查阅和借阅。本人授权云 南师范大学可以将本学位论文的全部或部分内容编入有关 数据库进行检索,可以采用影印、缩印或扫描等复制手段保 存和汇编本学位论文。 学位论文作者签名: 指导教师签名: 2019 年 3 月 8 日 2019 年 3 月 8 日摘要 I 摘要 国家发展之间的竞争归根到底是教育和科技的博弈,高等教育承载着科学 研究和人才培养的重任。高校的发展离不开专项资金的投入,无论是在扩招的 初期为硬件设施而投入的基本建设资金,还是后期的内涵建设中所投入的学科 建设资金。内涵建设是决定教育质量的关键性因素,学科建设作为内涵建设的 重要环节,对高校办学水平具有重要的决定性影响,而学科资源的有效分配直 接影响着高校学科建设的成效。为确保高校学科建设专项资金的使用效率得到 充分凸显,必须构建一个反映真实运行情况和办学水平的资源分配机制。学科 建设专项资金的评价与预算配置研究不仅是国家投入模式转变的外部需求,同 时也是高校自身明晰经费使用情况,提高管理水平和资金使用效率的内部需 要。 本文应用层次分析法和德尔菲法构建了高校学科建设专项资金预算绩效 评价层次构造模型,并应用该模型进行了实证分析。论文首先对预算控制和绩 效评价的理论内涵、研究现状做出论述,在此基础之上,将高校学科建设专项 绩效评价体系初拟为投入和产出两个一级指标、投入指标按人、财、物;产出 按科研、学生培养、学术交流以及可持续发展又分别分为 6 个二级指标和 28 个四级指标。随后又用德尔菲法对指标进行了补充和界定,建立了高校绩效评 价指标体系。在详细阐明层次分析法的基本原理的基础上,给出绩效评价指标 体系的最终权重,形成了护理专业学科建设专项资金的绩效评价指标体系。 在理论研究的基础上,以 a 高校护理专业为例,运用历史比较法对高校学 科建设专项资金绩效评价体系进行实证分析。结合护理专业学科建设专项资金 的绩效评价指标体系对 a 高校的护理专业近三年度产出指标进行了逐一分析。 结合分析结果提出了加强 a 高校护理学科专项资金绩效管理的策略和建议。 论文的结论部分针对护理专业学科建设专项资金绩效评价结果对提高 a 高 校的预算控制水平提出了相应建议。建议 a 高校从贯彻绩效理念、加强信息共 享、完善内部管理制度和评价结果的应用四个方面,充分发挥绩效评价结果的 导向作用,提高预算控制水平。 关键词: 绩效评价 学科建设 专项资金 层次分析法摘要 II Abstract In the final analysis, the competition between national development is the game between education and science and technology. Higher education bears the heavy responsibility of scientific research and personnel training. The development of colleges and universities can not be separated from the investment of special funds, whether in the initial stage of enrollment expansion for hardware facilities, or in the later stage of the construction of the connotation of the investment in subject construction funds. Connotation construction is the key factor to determine the quality of education. As an important part of connotation construction, discipline construction has a decisive impact on the level of running a university. The effective allocation of discipline resources directly affects the effectiveness of discipline construction in Colleges and universities. In order to ensure that the utilization efficiency of special funds for Discipline Construction in Colleges and universities is fully highlighted, a resource allocation mechanism reflecting the actual operation and the level of running a school must be established. The research on the evaluation and budget allocation of the special funds for discipline construction is not only the external demand for the transformation of the state investment mode, but also the internal need for universities to clarify the use of funds, improve the management level and the efficiency of the use of funds. In this paper, the analytic hierarchy process (AHP) and Delphi method are applied to construct the hierarchical structure model of the performance evaluation of the budget of the special funds for Discipline Construction in Colleges and universities, and the empirical analysis is carried out by using the model. Firstly, the paper discusses the theoretical connotation and current research situation of budget control and performance evaluation. On this basis, the special performance evaluation system of university discipline construction is initially proposed as two first-level indicators of input and output, and input indicators are divided into six second-level indicators and 28 fourth-level indicators according to scientific摘要 III research, student training, academic exchanges and sustainable development. Then it supplements and defines the indicators by Delphi method, and establishes the performance evaluation index system of colleges and universities. On the basis of explaining the basic principle of analytic hierarchy process in detail, the final weight of performance evaluation index system was given, and the performance evaluation index system of special fund for nursing discipline construction was formed. On the basis of theoretical research, taking nursing specialty in a university as an example, this paper makes an empirical analysis of the performance evaluation system of special funds for university discipline construction by using historical comparison method. Combined with the performance evaluation index system of special funds for nursing discipline construction, the output indicators of nursing specialty in a university in recent three years were analyzed one by one. Combined with the analysis results, the strategies and suggestions for strengthening the performance management of nursing specialty funds in a university were put forward. The conclusion part of the paper puts forward corresponding suggestions to improve the budget control level of a university according to the results of performance evaluation of special funds for nursing discipline construction. It is suggested that a university should give full play to the guiding role of performance evaluation results and improve the level of budget control from four aspects: implementing performance concept, strengthening information sharing, improving internal management system and the application of evaluation results. Keywords :performance appraisal,Discipline construction,special fund,AHP目录 1 目录 第一章 引言...............................................................................................4 第一节 选题缘由...................................................................................................4 一、 研究背景..........................................................................................................................4 二、 研究意义..........................................................................................................................6 第二节 文献综述...................................................................................................8 一、 国内外绩效评价体系研究现状.....................................................................................8 二、 预算控制的国内外文献............................................................................................... 10 第三节 研究方法和研究内容.......................................................................... 10 一、研究方法..........................................................................................................................10 二、研究内容..........................................................................................................................11 第四节 创新之处.................................................................................................12 第二章 核心概念及相关理论................................................................13 第一节 核心概念.................................................................................................13 一、 预算相关概念................................................................................................................13 二、 绩效相关概念................................................................................................................14 三、 专项资金........................................................................................................................16 第二节 相关理论.................................................................................................16 一、 委托代理理论................................................................................................................16 二、战略管理理论..................................................................................................................17 三、层次分析法......................................................................................................................18 四、帕累托最优......................................................................................................................19 第三章 专项资金绩效评价体系的构建............................................... 21 第一节 绩效评价指标体系的构建流程..........................................................21目录 2 一、 指标框架的初步设计................................................................................................... 21 二、 指标的筛选与优化........................................................................................................21 三、 确定权重........................................................................................................................24 四、 资料处理过程中的质量控制.......................................................................................24 第二节 绩效评价指标体系的构建原则............................................................24 一、最大适用性......................................................................................................................25 二、重要性..............................................................................................................................25 三、可比性原则......................................................................................................................25 四、成本效益原则..................................................................................................................26 五、目的性原则......................................................................................................................26 第三节 指标体系的构建.....................................................................................26 一、 构建体系........................................................................................................................26 二、 专项资金绩效评价体系的指标内涵...........................................................................28 第四节 层次分析法在绩效评价体系中的应用................................................31 一、 层次分析法的基本原理和步骤...................................................................................31 二、 层次分析法在专项资金绩效评价中的应用...............................................................34 第四章 学科建设专项资金绩效评价体系案例...................................43 第一节 案例选取.................................................................................................43 一、 a 大学简介.....................................................................................................................43 二、 a 大学护理专业简介.....................................................................................................43 第二节 a 大学护理学科建设专项资金绩效评价.............................................44 第三节 a 大学护理学科建设专项资金绩效分析.............................................49 一、 投入的绩效指标............................................................................................................49 二、 产出绩效指标................................................................................................................50 第四节 提高 a 高校绩效管理的建议................................................................51 第五章 结论和展望................................................................................ 53目录 3 第一节 结论.........................................................................................................53 第二节 不足与展望.............................................................................................53 附录...........................................................................................................54