百年大计，教育为本，教育大计，高校先行。十三五期间，民办教育在我国 快速发展，教育质量和办学水平在各类民办高校中也有了不同程度的提高，为我 国经济社会的健康、平稳、快速的发展做出了巨大贡献，我国对民办高等教育在 资金支持上逐年增长那么，怎样判断投入的科学性，怎样评定产出的效益性，变 成了需要解决的重要问题。因此，对民办高等院校投资发展类专项资金进行必要 的绩效评价既必要又重要，科学的绩效评价方式和体系，是绩效评价工作质量得 以保证的根本。 文章内容概括分为四个部分，第一部分是对选题背景进行了介绍，分析了国 内外关于民办高校投资发展类专项资金绩效评价的研究现状并进行评述，概括分 析了本论文的创新点。第二部分指出A民办高校开展投资发展类专项资金绩效评 价的困境，并从绩效评价的目标、方法、程序上研究了A民办高校绩效评价体系 的创建。第三部分具体分析了A民办高校绩效评价具体指标的选取，并以项目预 算申报绩效为依据展开实证分析。第四部分针对上述分析对绩效评价进行优化和 建议。 文章以A民办高校投资发展类专项资金的绩效评价为对象，将财务管理中的 投入—产出理论分析方法引入民办高校绩效评价体系中，从产出、效益、满意度 三个方面，构建民办高校投资发展类专项资金的绩效评价指标体系。本文用简便 易操作的方式，科学衡量和选取绩效评价指标，一定程度上解决了现有民办高校 投资发展类专项资金绩效评价体系不完善，评价指标设置不规范、过多过滥、无 针对性等问题，并且能更直观地反映专项资金执行单位的项目完成情况。该体系 为民办高校开展投资发展类专项资金的绩效评价工作提供了思路。 关键词：投资发展类专项资金绩效评价体系投入-产出理论评价指标 IV RESEARCHONPERFORMANCE EVALUATIONOFINVESTMENTAND DEVELOPMENTSPECIALFUNDSINA PRIVATEUNIVERSITY ABSTRACT Hundredyears'policybasedoneducation;whiletheeducationpolicybasedon universities.Duringthe13thfive-yearsplanperiod,privateeducationhasdeveloped rapidlyinChina.Thequalityofeducationandthelevelofrunningschoolshasalso beenimprovedondifferentdegreesinvariousprivateuniversities,whichhavemade greatcontributionstothehealthy,stableandrapiddevelopmentofChina'seconomy andsociety.Withregardtotheincreaseinfinancialsupportforprivatehigher educationyearbyyear,Howtojudgethescientificityofinputandhowtoevaluatethe efficiencyofoutputhasbecomeanimportantproblemtobesolved.Therefore,itis bothnecessaryandimportanttoconductperformanceevaluationontheinvestment anddevelopmentspecialfundsofprivateuniversities.Thescientificwayandsystem ofperformanceevaluationisthefundamentaltoensurethequalityofperformance evaluation. Thispaperconsistsoffourparts.Thefirstpartintroducesthebackgroundofthe topicselection,analyzesandreviewstheresearchstatusoftheresearchonthe performanceevaluationoftheinvestmentanddevelopmentspecialfundsofprivate universitiesathomeandabroad,andsummarizestheinnovationpointsofthispaper. Thesecondpartpointsoutthepredicamentoftheperformanceevaluationofthe investmentanddevelopmentspecialfundofAprivateuniversity,andstudiesthe establishmentoftheperformanceevaluationsystemofAprivateuniversityfromthe goals,methodsandprocedures.Thethirdpartspecificallyanalyzestheselectionof specificindicatorsfortheperformanceevaluation,andconductsanempiricalanalysis basedontheperformanceoftheprojectbudgetdeclaration.Thefourthpartisabout V theoptimizationandsuggestionsofperformanceevaluation. ThispapertakestheperformanceevaluationofAprivateuniversity'sinvestment anddevelopmentspecialfundastheobject,andintroducestheinput-outputtheory analysismethodoffinancialmanagementintotheperformanceevaluationsystemof privateuniversities.Fromthethreeaspectsofoutput,benefitandsatisfaction,this paperconstructstheperformanceevaluationindexsystemofprivateuniversity's investmentanddevelopmentfunds.Thispaperusesasimpleandeasy-to-usemethod tomeasureandselectperformanceevaluationindicatorsscientifically,whichtosome extentsolvestheproblemsofimperfectperformanceevaluationsystemofspecial fundsforinvestmentanddevelopmentofprivateuniversities,suchasirregular, excessiveanduntargetedsettingofevaluationindicators,etc.Anditcanmoredirectly reflecttheprojectcompletionofthespecialfundimplementationunit.Thesystem providesideasforprivateuniversitiestocarryoutperformanceevaluationof investmentanddevelopmentspecialfunds. KEYWORDS:investmentanddevelopmentspecialfundperformanceevaluation systeminput-outputtheoryevaluationindex VI 目录 1绪论...........................................................................................................1 1.1研究背景及意义......................................................................................................1 1.1.1研究背景..............................................................................................................1 1.1.2研究意义..............................................................................................................2 1.2国内外研究现状综述.............................................................................................3 1.2.1国外研究现状......................................................................................................3 1.2.2国内研究现状......................................................................................................5 1.2.3研究现状评述......................................................................................................8 1.3研究内容与思路.....................................................................................................9 1.3.1研究内容..............................................................................................................9 1.3.2研究思路............................................................................................................10 1.4研究方法与主要创新...........................................................................................10 1.4.1研究方法............................................................................................................10 1.4.2论文创新点........................................................................................................11 2基本概念与理论基础...........................................................................12 2.1基本概念的界定...................................................................................................12 2.1.1民办高校............................................................................................................12 2.1.2投资发展类专项资金........................................................................................13 2.1.3绩效评价............................................................................................................14 2.2理论基础...............................................................................................................15 2.2.1投入—产出理论................................................................................................15 2.2.2高校财政投入理论............................................................................................16 2.2.3利益相关者理论................................................................................................17 2.2.4绩效评价3E理论..............................................................................................18 3A民办高校投资发展类专项资金及其绩效评价的现状....................19 3.1A民办高校情况概述............................................................................................19 3.2A民办高校投资发展类专项资金绩效评价的现状............................................19 3.2.1投资发展类专项资金使用的流程....................................................................19 3.2.2绩效评价的困境................................................................................................21 3.2.3绩效评价困境产生的原因................................................................................23 4A民办高校投资发展类专项资金绩效评价体系的创建....................27 VII 4.1绩效评价的目标分析.........................................................................................27 4.1.1绩效评价目标设定的原则................................................................................27 4.1.2绩效目标的设定........................................................................................