Research On Index System Of Financial Allocation Performance In Higher Education

Since the 1980s, there have been contradictions between the demand of higher education expansion and insufficient investment. It is essential for evaluation in the use of funds during the development of higher education to explore the reformation of funding system and evaluation ways of allocation system actively.Especially with the popularization of higher education, the expansion of higher education aggravates the contradiction between education demand and insufficient education investment. How to evaluate and supervise the utilization efficiency of financial allocation effectively so as to improve the efficiency of financial allocation and make the use of University funding more scientific and reasonable increasingly draws the attention of experts and scholars.Facing the public growing demand for higher education and lack of national public finance investment, supervision and evaluation in higher education, it is particularly significant to explore new evaluation model of the financial allocation, improve the efficiency of the financial supply and improve the university's use of funds efficiency. To evaluate the performance of public finance allocation or the utilization efficiency of funds in universities has far-reaching realistic significance for improving the efficiency of financial allocations and dealing with the funding shortage in university development. Nowadays, "Performance funding" model is a very successful funding model in higher Education all over the world. More and more developed and developing countries adopted this model and have made a considerable success. The main characteristic of this model in which funding are based on the evaluation of utilization efficiency of university funds emphasize efficiency, it links the allocation of funds to the effect of college education. In this way, it makes the universities emphasize the quality of education and improve their function on social services .But, how to assess performance has become a critical issue in the performance funding process.University is a very important part of Higher education. At present, studying the model of financial allocation for higher education excluded considering some special policies, enhancing the performance evaluation of fund and establishing a sustainable development mechanism have particular theoretical significance and realistic significance. They can not only enrich the public the theory of management of public finance and the theory of university financial allocation, but also could be the theoretical basis of the government to make educational policy for higher education.What is above is the background of this article. After proposing study objects, confirming goals and the research idea, using of literature analysis, interviews and other research methods, related concepts are defined so that the results of research has been conducted as Review through the review, analysis, and sort. Author explores and studies all aspects of performance evaluation indexes of financial allocation in higher education using of human capital theory and the basic theories related to accounting and financial management. The author wants to get performance evaluation indexes of the higher education funding in order to ensure the college sustainable development.The significance of this article is mentioned above.