| Modern economic development pattern has gone into a stage,in which the development relies on technological progress and the quality improvement of human resources.Higher education has become the focus of global attention.In our country,the strategic position of higher education has improved.For revitalizing our nation,deeply implementing scientific education policy is the basic task that Chinese government has to insist with.In New Normal Economy,the core of structural transformation is that innovationdrives development.High quality of the higher education plays an important role in the economic development.Higher educationcan improve the quality of economic growth and promote labor productivity by improving the quality of labor,which can generate a large supply of high-quality labor beneficial to optimize and upgrade our country's economic structure.National medium and long-term education reform and development plan outline(2010-2020)requires “comprehensive improvement of the quality of higher education ",“improvement of the quality of personnel training",“enhancement of the level of scientific research","enhancement the capacity of social services,” optimization of structure with characteristics”,and put forward “improvement of management pattern,introduction of competition mechanism,implementation of performance appraisal,and dynamic management”.Local provinces are also put forward the development strategy of "Strong Province of Higher Education”.Improving the quality of higher education,promoting the economic development is the first priority from the central to local government.Improving the quality of higher education needs joint efforts from various aspects.On the one hand,increasing financial investment to the higher education is necessary.Financial fund is the basic driving force of development.On the other hand,improving the effectiveness and efficiency of financial utilization is important as well,which can promote the reform of higher education and improve the quality of education through the performance appraisal of capital utilization.Financial funding for higher education is mainly manifested in two aspects: one is the basic fiscal spending on higher education;the other one is special subsidies for higher education.Higher education expenditure is mainly used for school basic operation,personnel,etc.The expenditure has clear spending standards so that it can be evaluated though financial and audit review.Special allowance is applied by the colleges and universities of higher education and issued with specific purpose by relative official department.The allowance spending can involve talent introduction,research grants,key laboratory,subject base construction,etc.The expenditure is featured by large amounts and long time to witness effectiveness.The appropriation of the fund depends on projects.If the project passes through the examination and approval,there will be fiscal subsidy.I fit is not successful,there is no fiscal subsidy.Therefore,the performance appraisal of special funds application for help higher education is good for improving the efficiency of the funds.And development of the higher education lies in the subject construction of university,discipline construction is comprehensive construction for college and universities to improve academic level which consists of discipline orientation,talent cultivation,construction of academic team,construction of subject platform,academic exchange and a series of basic work.Discipline construction work is a blend of lectures' teaching,talent training,scientific research,etc.Subject construction involves almost all the work of the higher education in colleges and universities.And the stand or fall of discipline construction determines the competition strength and development potential,therefore,the amount of special fund for subject construction takes account for a large part of special funds for higher education.The performance appraisal of special fund for discipline construction is a part of the performance appraisal of financial special fund because of the specific properties of education,which makes the performance appraisal is different from other special financial funds.But it also follows the basic principles of financial performance evaluation and concept.The author searched a large number of references at home and abroad.On the basis of the experiences and lessons of successful performance appraisal at home and abroad,the author built a set of suitable index system and model for the performance appraisal of special fund construction for college discipline.On one hand,it is beneficial to the supervising and the monitoring of the usage of the construction funds and guiding discipline construction to develop in a positive direction.On the other hand,it promotes the set of key performance indicators and optimizes the management system of discipline construction.And through the analysis of the performance appraisal,the performance of the subject construction,finding the cause of the discipline construction have benefit and put forward suggestions for improvement.In this thesis,the main research context is as follows:Introduction part of the first chapter explores the research background involving the efficient usage of finance special fund on discipline construction in local colleges.Under the circumstances of the New Normal Economy,that innovation drives development requires the improvement of the quality of higher education,focused on discipline construction,and important role colleges and universities play in regional economic development.The status quo of society and economy above become the background of the thesis whose main idea is to introduce the performance appraisal of the discipline construction in local colleges,and it explains that the performance appraisal of special fund spending of discipline construction in local colleges and universities has practical and theoretical significance: first,it is beneficial to improve the efficiency of the usage of fiscal funds,promote investing fiscal funds to the aspects that is good for discipline construction in colleges and universities,and play a guiding role of financial investment in higher education.Secondly,performance appraisal promotes the improvement of discipline construction in local colleges.The achievement of the connotative development of colleges and universities makes the discipline construction of local university develop in a right direction to local economic and social development.Finally,exploring the performance appraisal system of fiscal special funds for the discipline constructionis conducive to further improve the performance appraisal system.On the basis of predecessors' theory for the discipline construction in local colleges,in this paper,we study the special financial expenditure performance appraisal.In Chapter 2,the theoretical part partially puts forward the theoretical basis for the performance appraisal of special financial expenditure on the discipline construction in local colleges,like new public management theory,principal-agent theory,strategic management theory,public fiscal theory and the theory of the popularization of higher education.Chapter 3 analyses and summarizes the performance appraisal of special financial expenditure on the discipline construction in local colleges.Our country's higher education financial allocation mode respectively has experienced three stages — “base and development "," comprehensive norm and special subsidy ",and the current " the basic expenditure budget and project expenditure budget”.On one hand,the central and local governments continuously improve the scale of financial subsidies for higher education,on the other hand,with the increasing number of financial input of higher education,the social occupations and the government departments pay more attention on the fiscal investment orientation of higher education and efficiency evaluation of the usage in colleges and universities.Local provinces and cities made regulation and performance management on the usage of special fund for discipline construction in different periods in local colleges.For the performance appraisal of fund,local provinces and cities in China carried out performance appraisal of fiscal expenditure from performance appraisal of fiscal special fund.In the process of performance appraisal the evaluation of the efficient usage of financial special fund on higher education depends on the progress of the pilot work in different provinces and the focus on the extent to specific part.We found out from the summery about the efficient usage of financial special fund on higher education that current performance appraisal work of fiscal special fund is lack of the research of the differentiation of higher education and evaluation system.Sure there is a big difficulty of evaluation standard,and social benefits of special higher education expenditure standard is difficult to quantify.Short evaluation period,hardly reflection of the long period of education benefits are features.The determination of evaluation score depends on experts' subjective judgment.But the expert evaluation index system is still lack of scientific argumentation and accordance.The fourth chapter focuses on the performance appraisal of special fund on discipline construction in overseas college and universities.The thesis starts from three countries' performance appraisal of higher education — United States,Britain and Australia,summarizing the different performance appraisal model that different governments take in the higher education.Through the analysis and comparison of the performance appraisal of fiscal spending in Australia,in the USA,and in the UK higher education fiscal expenditure performance evaluation of the birth of the background analysis of comparison,in performance appraisal of expenditure of higher education are governments finance by the rise of new public management movement in fiscal expenditure performance evaluation and promotion put forward by the higher education system reform under the background of higher education quality requirements.Attaches great importance to the performance appraisal of expenditure of higher education lead to the method of the development of higher education and the requirement of social and economic development of higher education service.Performance evaluation index set follow from point to surface,from easy to difficult,step by step gradually perfect,and Australia in 1994 and 1994 to 36 universities to carry out the performance evaluation can be seen in the failure of the performance evaluation of preparatory work to improve and the importance of reasonable evaluation index design and evaluation standard.Fifth chapter in the strategy,the results and customers,connotative development as the guidance,and under the guidance of the concept of principal-agent,puts forward the principle,standard,mechanism and method of performance evaluation,performance evaluation index system is constructed.Presented within the external environment analysis,strategic planning,performance goal setting,project establishment,project implementation,project output-project achievements as the main line of the performance evaluation model,built in project decision-making,project management,project investment,project performance as indicators of performance evaluation index system.Chapter 6 empirical research on the humanities and social sciences discipline construction of the local key universities in Jilin province finance special fund use efficiency.In Jilin province five key college of humanities and social sciences key discipline construction for special financial expenditure performance evaluation object,USES the DEA data analysis method of the index system of quantitative analysis of parts made cross section analysis and time series analysis.In cross section analysis results comparing the level of performance efforts among colleges and universities,in the time series analysis of five universities from 2011 to 2014 are using the DEA effective,degree of efforts and performance on the rise.And to put forward to perfect the performance appraisal of expenditure of discipline construction in local colleges special work to enhance the consciousness of the public service concept,improve the work performance,establish and perfect rules and regulations,perfect internal management system of colleges and universities,establish performance management,establish and perfect the basic database such as policy recommendations.In this thesis,the innovation points are as follows:1.The establishment of performance appraisal system of discipline construction expenditure in local colleges.According to the situation of discipline construction in local colleges in China,from the function of subject construction,determine the subject construction,talent training and scientific research three major factors influencing the university discipline construction fund performance evaluation,on the basis of the summarization of predecessors,puts forward the discipline construction in local colleges special financial expenditure performance evaluation should follow the strategy,the results,customer oriented,and the concept of principal-agent,should follow the connotative development is put forward the concept of,the above ideas play a guiding role in the construction of performance evaluation system.2.To build the discipline construction in local colleges special financial expenditure performance evaluation model.Based on the design of the performance evaluation concept as a guide,within the external environment analysis,strategic planning,performance goal setting,project establishment,project implementation,project output,projects for the main line,build a performance evaluation model,implementation of special funds input,process,output and influence of the comprehensive evaluation,and to evaluate the results and the comparison of performance targets performance improvement Suggestions are put forward.3.In the performance evaluation of links,the Guangdong province of private education special funds,Guangdong province,"2009-2009" in the performance evaluation of the method of SPSS software analysis performance indicators data,reference data envelopment analysis(DEA)method to humanities and social sciences discipline construction of the local key universities in Jilin province special fiscal funds from 2011 to 2014 using performance for time series analysis,analysis from 2010 to 2010 financial capital input and output performance between the subject construction in university.4.From the special financial subsidy funds performance evaluation of subject construction in university,the university finance special fund analysis,evaluation,respectively.Finance special fund subsidy includes infrastructure construction in colleges and universities,from retiree benefits,subject construction,scientific research,etc.,as the core power of development in colleges and universities lies in the level of discipline construction,to mix various special funds used in colleges and universities to carry on the performance evaluation,analysis of the operational efficiency of financial capital,unable to accurately analyze the discipline construction fund use efficiency,especially in infrastructure construction and the varying nature of the subject construction,and easy to cause the consequences of embezzlement,the discipline construction special funds from singled out in the college finance special fund performance evaluation,on the one hand,is beneficial to improve the efficient use of special funds of subject construction,on the other hand is easy to regulate use fund management in colleges and universities. |
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