Research On The Performance Accountability Mechanism Of “Double First Class” Construction In Colleges And Universities

The list of the second round of "double first-class" construction colleges and universities and construction disciplines published by the Ministry of Education,the Ministry of Finance and the National Development and Reform Commission in 2022 marks the restart of a new round of "double first-class" construction projects in China.A more comprehensive assessment and accountability of the specific school management activities of colleges and universities,the investment of school resources and the results of performance is the logical transformation of the "double first-class" construction governance.Accountability is not only the core of the construction of modern national responsibility system,but also the last line of defense to prevent the loss of subject responsibility.To further promote the construction of colleges and universities,it is necessary to accurately grasp the strategic positioning of the new development stage,and strive to solve the outstanding problems still existing in its "double first-class" construction.At present,the performance accountability system of the "double first-class" construction in colleges and universities is in the period of improvement of its own theory,and the effective operation of the relevant performance accountability mechanism still lacks certain scientificity and standardization.It has become an inevitable choice for the modernization of China’s higher education in the new era to emphasize accountability driven by performance to improve the quality of "double first-class" construction,and then drive all kinds of universities at all levels to achieve high-quality connotative development.Actively responding to various demands and queries from the government,peers and the society,and constantly studying performance accountability and its ability to rationalize the allocation of resources,is both a scientific normative mechanism and an effective incentive mechanism.It is of great significance to ease the pressure on government financial expenditure and promote the sound development of the "double first-class" construction,and also to promote the modernization of university governance system and governance capacity,An important push to achieve the goal of building a high-quality education system.Based on the principal agent theory,public governance theory and other important theoretical foundations,explore and build a long-term performance accountability mechanism for the "double first-class" construction of colleges and universities guided by performance evaluation,so as to promote the overall construction of the "double first-class" and the effective improvement of the education governance system and ability level.First of all,define the concepts of accountability,performance evaluation,performance accountability and other related concepts,and analyze the constituent elements and operation process of the "double first-class" construction performance accountability mechanism in colleges and universities.Secondly,with the help of grounded theory,the collected interview data are coded and analyzed to make a deep reason analysis and exploration on the implementation status and difficulties of the performance accountability of the "double first-class" construction in colleges and universities.Furthermore,on the basis of the design of the performance evaluation index system for the "double first-class" construction of colleges and universities,the analytic hierarchy process is used to build a performance accountability mechanism for the "double first-class" construction of colleges and universities guided by performance evaluation.The integrity of accountability goals,the orderliness of accountability process,the unity of accountability standards,and the feedback of accountability results are integrated into the design of mechanism elements of each link,and the key contents such as who asks,who asks,and what to ask are clarified,so as to form a complete and orderly collaborative governance process.Finally,through strengthening accountability support,improve relevant laws and policies and supervision guarantee;Create an accountability atmosphere and guide all subjects to participate in in-depth integration;Improve the effectiveness of accountability and design a scientific and reasonable performance evaluation system;Strengthen accountability transparency,and make accountability information and results more open;Make good use of accountability results,improve the ability to effectively allocate resources and other measures to provide a more solid and powerful guarantee for the operability of the performance accountability mechanism.