高职教育属于高等教育的一重要部分,其教育财政投入也是公共财政在教育投入方面的一项专门化的资金投入,根据投入产出理论,财政投入的前提是对产出的效益进行评价和考核,本文结合高职院校现行财务评价情况及评价指标选取的原则,进而总结出一套较完整的绩效评价指标体系。 Higher vocational education is an important part of higher education. Its investment in education is also a special fund invested by public finance in education. According to the theory of input-output, the premise of financial input is to evaluate the output benefit and This paper combines the current financial evaluation of higher vocational colleges and the selection of evaluation criteria principles, and then summed up a set of more complete performance evaluation index system.