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随着我国教育体制改革的不断深入,对高校内部管理的要求越来越高,管理者需要及时、如实的了解投出资源的使用状况,并据以作为管理决策的依据。开展高校教育经费绩效评价有利于明确部门责任,提高部门决策的准确性,从而不断优化资源配置以提高资源使用效益。有效的教育经费绩效评价指标体系有利于资源调控和部门执行能力评价,提高学校财经管理水平。
With the continuous deepening of education system reform in our country, the requirements for the internal management of higher education institutions are getting higher and higher. Managers need timely and truthful understanding of the use of input resources and based on them as the basis for management decision-making. Carrying out the appraisal of the performance of college education funds is helpful to clarify the departmental responsibilities and improve the accuracy of departmental decision-making, so as to optimize the allocation of resources to improve the efficiency of resource use. Effective education funding performance evaluation index system is conducive to resource control and evaluation of departmental executive ability, improve school financial management level.