构建绩效型财政拨款模型的研究

如何建立科学的高等教育成本核算模式和绩效评估体系，制定高效、公平和透明的财政拨款制度，是当前高等教育持续发展所面临的严峻挑战。构建“以绩效指标评价体系与动态生均成本库为基础’’的财政拨款模型，有利于促进高校间合理竞争教育资源，实现优化资源配置，提高高等教育整体水平的目的。

On the Performance -based Model of Financial Allocations

It＇ s great challenges for the sustainable development of higher education to establish scientific higher educa- tional cost calculation model and performance evaluation system; and to set efficient and fair financial expense allowance policy. Hence, setting up financial expense allowance model will promote fair competition of educational resources in colleges, effective resource disposition and then reach the goal of overall high educational standard.