| As one of the important forces to promote social progress,higher education has been widely concerned by people.The 19th National Congress of the Communist Party of China pointed out that building a capable communist nation in an all-round way is the incredible objective of creating communism with Chinese characteristics within the unused period.The goal of strengthening the country and the development of education complement each other and promote each other.The full and vigorous development of education is conducive to the realization of the goal of strengthening the country.Among them,the development of higher education is the most important.In recent years,with the vigorous development of China’s higher education,there are some problems in the teaching,research and educational administration of ordinary colleges and universities.Heilongjiang Province is one of the important provinces in Northeast China,and it is also an important part of the old industrial base in Northeast China.But its economy has slowed in recent years.The current circumstance of Heilongjiang Territory is that the whole sum of money related consumption on higher instruction is less than that of other financially created territories.In the case of limited financial education funds,the utilization rate of funds in some colleges and universities is insufficient,resulting in a certain degree of funding shortage Waste of resources.In view of this,it is particularly important to develop an efficient financial expenditure performance evaluation system for colleges and universities.The results show that the utilization rate of financial resources in higher education institutions is low.Based on this targeted solutions are put forward.In recent years,Heilongjiang provincial government and colleges and universities in Heilongjiang province pay more attention to the efficiency of financial expenditure.However,the performance evaluation of higher education financial expenditure in Heilongjiang Province only exists in the theoretical stage,and there is a lack of a complete performance evaluation index system.In this paper,through the collection of 2015-2019 national and Heilongjiang Province higher education financial expenditure related data,through the analysis of the national and Heilongjiang Province related data,understand the gap between Heilongjiang Province and the national average level.According to the four basic principles of index design,according to the reality of the performance evaluation of financial expenditure of higher education in Heilongjiang Province,and the relevant data of financial expenditure of higher education in Heilongjiang Province,this paper analyzes the relevant data through data envelopment analysis,makes an empirical study on the performance evaluation of financial expenditure of 13 provincial universities in Heilongjiang Province,and puts forward corresponding suggestions.Basing on the results of this study,some suggestions were proposed to improve the utilization rate of financial resources in higher education institutions in Heilongjiang Province. |
