| Over the last few years,China’s higher education has been rapidly developing and government has been increasing financial expenditure on education,therefore the scale of government procurement in domestic universities is also expanding.The main source of funding for government procurement in colleges and universities is tax,that is,“people’s money”,and its utilization efficiency concerns people’s livelihood and well-being,so the performance appraisal of government procurement in colleges and universities has been receiving more and more concern.Nevertheless,the application of the performance evaluation system in China’s colleges and universities is still in the exploratory stage,and perfect laws and regulations and implementation rules have not been fully established.In the process of practice,most colleges and universities use a single financial index to evaluate the performance of government procurement,which is one-sided and unscientific.Until now,domestic universities have not yet established a unified standard or applied a mature performance evaluation system on government procurement.This study analyzes the performance evaluation system of government procurement in colleges and universities,and summarizes the research status of government procurement and its performance evaluation in colleges and universities both at home and abroad.Based on combing the existing research achievements of scholars and guided by the “4E” theory,this study makes preliminary identifications on 35 performance evaluation indexes and screens out those indexes through three rounds of consultations by using the Delphi method.Finally,4 first level indexes including economic index,efficiency index,benefit index and fairness index,and 29 second level indexes including budget-saving rate,the rationality of procurement mode selection,questioning and complaining rate were selected.Researcher used Analytic Hierarchy Process to determine the weight of these indexes,constructing a complete performance evaluation system of government procurement in colleges and universities.This study applied the performance evaluation system in W University in Wuhan,and carried out performance evaluation on the government procurement work of W university from 2018 to 2020 through Fuzzy comprehensive evaluation method.The appraising results show that the overall government purchasing performance of W University is at a good level,but there are still a series of problems,such as prominent abortive bid phenomenon,inadequate construction and management of bid evaluation expert database,insufficient purchasing competition,insufficient supervision and control in the whole process.The researcher raises countermeasures and suggestions on strengthening the government procurement in colleges and universities from aspects of mechanism building,organization improvement,system construction and fruit application in accordance with the implementation of performance assessment.This study aims to provide reference direction and support cases for further optimizing the performance evaluation theory of government procurement in colleges and universities through the establishment and application of the evaluation system,contributing to improving the use efficiency of financial education funds and promoting the standardized implementation of government procurement in colleges and universities,and the rapid development of higher education. |