建立中国的公共高等教育支出绩效与责任体系

随着中国高等教育规模的不断扩大,公共高等教育支出的数额也越来越大,公共高等教育支出的绩效成为政府和社会各界普遍关心的问题.建立公共高等教育支出绩效与责任体系是满足各方要求,提高公共高等教育支出绩效的有效手段.本文通过分析比较公共教育支出绩效与责任体系实现的三种形式,认为中国建立公共高等教育支出绩效与责任体系应该采用由"绩效基金 绩效报告"发展到"绩效基金 绩效预算 绩效报告"的发展思路.

Establishing Public Higher Education Expenditures Accountability and Performance System of China

With the growing development of higher education, public higher education expenditures become larger and larger. Government and publics are paying more attention to the performance of public higher education expenditures. Establishing public higher education expenditures accountability and performance system is effective approach to extend performance and to meet the needs of government and publics. Through analysis and compare of three forms of accountability and performance system, this article gives a suggestion that China should establish a system of "Performance Funding + Performance Reporting" firstly, and establish a system of "Performance Funding + Performance Budgeting + Performance Reporting" later.