会计学院知识库

   在“十三五”规划期间，教育事业备受国家和社会各界的瞩目，财政部门也显著增强了对其的资金扶持。进入“十四五”规划，习近平总书记进一步突出了高等教育在国家发展进程中的核心地位。随着中央对地方高校发展专项资金的逐年递增投入，政府、高校以及广大群众对专项资金的投入产出效果产生了更高的期待，然而，人均教育资金的增长却显得后劲不足。制约我国教育事业发展的两大关键因素凸显出来：一是教育事业资金投入的不足；二是教育资源使用效率的低下。作为公共财政支出的关键组成部分，国家审计机关在教育和专项资金使用绩效的审计与评价上扮演着至关重要的角色，旨在推动其支出效益的最大化。尽管我国教育绩效审计工作在稳步推进，但仍面临一系列挑战，如缺乏系统的评价体系、明确的审计标准，以及问责机制的实际效果不尽如人意等。鉴于绩效评价在绩效审计中的核心地位，对其的深入研究已成为当务之急。

   本文通过深入研读专项资金绩效审计与绩效评价领域的学术文献，选取L大学改革发展专项资金绩效审计评价现状作为实例进行深入剖析。分析结果显示，当前存在若干亟待解决的问题，包括绩效评价范围过于局限、评价指标缺乏针对性、结果问责机制不完善以及评价周期过短等。为了有效应对这些问题，本文基于“5E+C”理论，并结合L大学绩效审计评价的实际状况，采用AHP层次分析法和模糊综合评价方法，构建了一套更为科学、全面的绩效评价体系。这套体系不仅拓宽了评价范围，还针对高校特点设计了更具特殊性的评价指标。最后，针对发现的问题，本文提出了一系列切实可行的后续整改措施和制度，旨在进一步提升绩效审计评价的效果，确保高校专项资金能够得到更加合理、高效的配置和利用。通过这些努力，期望能够推动高校专项资金绩效审计评价工作不断迈上新的台阶。

        During the "13th Five-Year Plan" period, education received significant attention from both the state and various sectors of society, and the financial sector also notably increased its funding support. As we entered the "14th Five-Year Plan", President Xi Jinping further emphasized the central role of higher education in the country's development process. With the increasing annual investment from the central government in special funds for the development of local universities, the government, universities, and the general public have generated higher expectations regarding the input-output effectiveness of these funds. However, the growth in per capita education funding appears to be insufficient. Two key factors constraining the development of education in China have emerged: inadequate funding for educational undertakings and low efficiency in the utilization of educational resources. As a crucial component of public fiscal expenditure, national audit institutions play a vital role in auditing and evaluating the performance of education and special fund utilization, aiming to maximize their expenditure effectiveness. Despite the steady progress of educational performance auditing in China, it still faces a series of challenges, such as the lack of a systematic evaluation system, clear audit standards, and unsatisfactory results from the accountability mechanism. Given the pivotal position of performance evaluation in performance auditing, in-depth research on it has become a top priority.

       Through an in-depth study of academic literature in the field of special fund performance auditing and evaluation, this article selects the current situation of performance audit evaluation of special funds for the reform and development of L University as an example for in-depth analysis. The analysis reveals several urgent issues, including an overly narrow scope of performance evaluation, a lack of targeted evaluation indicators, inadequate accountability mechanisms, and an excessively short evaluation cycle. To effectively address these issues, this article, based on the "5E+C" theory and combined with the actual situation of performance audit evaluation in L University, innovatively adopts the Analytic Hierarchy Process (AHP) and Fuzzy Comprehensive Evaluation Method to construct a more scientific and comprehensive performance evaluation system. This system not only broadens the scope of evaluation but also designs more specific evaluation indicators tailored to the characteristics of universities. Finally, in response to the identified issues, this article proposes a series of practical follow-up rectification measures and systems aimed at further enhancing the effectiveness of performance audit evaluation and ensuring more reasonable and efficient allocation and utilization of special funds in universities. Through these efforts, we hope to continuously push the performance audit evaluation of special funds in universities to new heights.