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浅谈高等教育财政支出绩效评价指标体系的构建及应用 被引量:20

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摘要 实行绩效评价制度就是以竞争的方式解决高等教育办学活力和投资效益问题,体现了在社会主义市场经济条件下我国高等教育投入机制改革的新理念。随着我国公共财政框架的逐步建立,推动建立高等教育财政支出绩效评价工作体系已成为财政改革所面临的一项重要课题。本文在相关理论的指导下,围绕高等教育财政支出绩效评价体系设计进行了理论和应用方面的探讨。
作者 廖开锐
机构地区 广东省教育厅
出处 《教育财会研究》 2011年第4期18-20,24,共4页 Studies of Finance and Accounting in Education
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