| Higher education financial transfer payment is an important part of higher education funds in China.However,in recent years,the substantial increase of special funds to support the reform and development of local colleges and universities has not solved the problems encountered in the reform and development of local colleges and universities.From the current financial allocation system of higher education in China,there are two main factors that affect the reform and development of local colleges and universities: on the one hand,local colleges and universities have a larger base than those directly under the central ministries and commissions,and the financial support capacity of local governments still lags behind that of the central ministries and commissions;More importantly,at present,there is no effective performance evaluation mechanism for financial transfer payment funds of higher education,which makes education authorities at all levels lack a reasonable basis for reference in determining and allocating the share of funds.In order to improve this situation,education authorities at all levels began to establish incentive and restraint system and emphasize the actual effect of university construction by introducing performance evaluation in the field of higher education investment.Based on the above background,the research on the performance evaluation of financial transfer payment funds in higher education is not only a summary of the current implementation of the policy,but also helpful to find out the crux of the policy implementation process and standardize it.Firstly,this paper reviews the research related to the performance evaluation of higher education fiscal expenditure as a whole,sums up the theoretical basis involved,and describes the current situation of financial transfer payment system and performance evaluation in the field of higher education.It is found that: most of the existing research draws lessons from western experience,but there is a lack of thinking about the localization of China;Generally,static analysis is used in research methods,but few literatures consider dynamic analysis.Subjective color cannot be ruled out in index construction.Based on this,the theoretical analysis framework of this research is put forward.Secondly,this paper selects the performance evaluation practice of special funds in 29 ordinary local colleges and universities in Zhejiang Province as a case,and describes the background of the case and the development level of higher education.Then,based on grounded theory,the evaluation index system of financial transfer payment of higher education in Zhejiang Province is constructed by interviewing the performance self-evaluation reports,policy documents and performance evaluation participants.Thirdly,through DEA-BCC and DEA-Malmquist methods,the efficiency evaluation and analysis of the implementation of special funds to support the reform and development of local colleges and universities in Zhejiang province from 2019 to 2021 are made by combining dynamic and static methods.It is found that the main problem of financial transfer payment of higher education in Zhejiang Province is that the invested funds do not match the development scale of local universities,which is manifested in the following aspects: the total amount of funds is insufficient;Unbalanced expenditure structure between regions and different levels of running schools;The output scale of special funds is at a low level.Finally,aiming at the above reasons that affect the efficiency of higher education financial transfer payment funds,some policy suggestions are put forward: improving the awareness of budget performance management;Strictly implement the special fund management system;Rational allocation of expenditure structure;Broaden the sources of local matching funds. |
