Research On The Financial Allocation Of Higher Education Based On Performance Evaluation

As a result of the expansion of the globalization of higher education the world of higher education is faced with financial difficulties of lack of funds, how to solve the funding problem is the main direction of all national policies. At the same time, the low efficiency rate and poor quality of resource allocation in China are caused widespread concern in the community. Therefore, how to increase financial input at the same time, while ensure high performance of higher education, the reform of higher education funding model has become a breakthrough solution to the problem.Some foreign countries have already practiced the integration of performance and appropriation, China has not yet an integral higher education performance appraisal system. As for the appropriation model and appropriation system, we have some superficial comparative studies on foreign countries without systemic theoretic frame and intensive police unscrambling. On the premise of the financial reform of higher educational institutions, with the combination of financial appropriation and performance appraisal theories of higher education, this article mainly researched into the higher education's performance appraisal system, financial appropriation model and mechanism. As to the respect of financial appropriation system, it proposed setting up a tripartite appropriation system with the international higher education appropriation's experience. And this article also combined with China's higher education financial management system, establishing the central and regional fund committee to supervise separately the central and regional universities and achieve the unity of financial and administrative powers at each administrational level with the similar operating mechanism. In respect of performance appraisal system of higher education, this article linked up with the colleges'financial mechanism and educational finance outlay's process, as while it chose index system from the course of input, procedure, output and result for three objects—teaching, project and research. Then this article used grey model to build the performance appraisal system and measuring model. In respect of financial appropriation model, it linked the result of performance appraisal with financial appropriation directly. Based on the fairness and efficiency, we should design a formula for higher education from four aspects of the financial appropriation, which are respectively the undertaking expenditures, the project expenditures, the research funding and the student financial aids. Based on these studies, the paper also provides such appropriate policy suggestion as higher education financial allocations system, operation mechanism and other aspects, all of which explore a new method for China's higher education funding reform.