随着我国经济持续增长与高校快速扩张,建立以绩效为基础的拨款机制是我国高等教育未来财政政策的必然选择。本文采用主成分分析法,以高校院(系)为责任中心,探索以绩效预算管理为主线,改变高等教育资源自然获得、利益聚集以及平均分配的资金分配机制,提出高校办学资源边际效应最大化的总体思路与实现路径。 With the sustained growth of our economy and the rapid expansion of colleges and universities, setting up a performance-based appropriation mechanism is an inevitable choice for the future fiscal policy of higher education in our country. In this paper, using principal component analysis and college (department) as the responsibility center, this paper explores the capital allocation mechanism which takes the performance budget management as the main line to change the natural access, benefit accumulation and equal distribution of higher education resources. The general idea and realization of the path.