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高等学校的事业支出是指高等学校开展教学、科研及其辅助活动发生的支出。事业支出涵盖了高等学校的绝大部分正常经费支出,是学校总支出中最重要的组成部分。对事业支出的管理是高等学校财务管理的重要任务。因此,高等学校的财务人员应加强对事业支出的核算与管理,为预算完成情况提供依据,为改善管理、提高学校的资金使用效率提供依据。一、事业支出的内容1.事业支出按用途进行分类。按支出用途进行分类,就是政府预算支出科目中“目”级科目的内容,包括:人员支出、公用支出、对个人和家庭的补助支出三大类。(1)人员支出。人员支出包括基本工… 相似文献
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在公共财政对参保居民人均筹资补贴金额及医保基金投入增加的情况下,三种基本医疗保险的参保人数都有不同程度的提高。但从公共财政支出与社会和个人卫生支出的对比来看,公共财政支持力度仍然不足,医疗保险筹资结构不合理。卫生总费用对城市的分配比例一直高于农村,公共财政投入在农村地区的投入较少。因此,公共财政支出需要进一步扩大规模,继续增加对农村地区的投入,同时还要优化医疗保险的筹资结构,并注重公共财政使用的公平与效率。 相似文献
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不同地区教育部直属高校科研效率比较研究 总被引：8，自引：0，他引：8
通过对不同地区54所教育部直属高校在2000—2002年间科学研究效率及其变化趋势的分析，本文发现有46．3％的高校的科研效率有待进一步提高；东部、中部和西部地区高校的科研效率呈现递减趋势，而且不同地区高校的科研效率和规模效率都存在波动，但变化趋势不同。据此，提出了进一步提高高校科研效率。优化区域科研资源配置的措施：第一，应逐步建立基于效率的高校科研资源配置机制，引导高校关注科研活动的投入产出效率；第二，在目前条件下提高高校科研活动的投入产出效率，应以扩大高校科研规模为主，以改善高校科研生产效率及其管理水平为辅；第三，应采取一定宏观调控措施，缩小不同地区高校科研效率的差异。 相似文献
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我国各省高校科研投入产出相对效率评价研究——基于数据包络分析方法 总被引：9，自引：0，他引：9
徐娟 《清华大学教育研究》2009,30(2)
本文选取2006年我国31省市的高校作为决策单元,应用数据包络分析方法,对其技术效率、纯技术效率和规模效率进行了相对有效性评价的研究,指出各省高校科研的相对效率与地区经济之间并没有必然联系,高效率带来高科研产出才是高校科研发展的源泉. 相似文献
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基于36所美国世界一流大学18年间的校际面板数据，研究发现科研产出数量、影响力和综合表现分数分别呈“先降后升”“先平后降”与“持续下降”趋势，校均总工资绝对规模逐年增长，占校均总支出50%左右，师均工资呈增长趋势，校均工资结构多元且稳定。工资规模、结构与科研产出关系的OLS、随机效应和固定效应模型结果表明：在工资规模上，增加大学总工资支出、提高全职教师师均工资均可显著提升大学科研产出数量、影响力和综合表现，但总工资规模对科研产出数量的正向影响更明显，而师均工资则对科研产出影响力的正向影响更突出；在工资结构上，增加工资结构中的研究工资、支持类与服务类工资规模亦可显著提升科研产出数量、影响力和综合表现，其中，研究工资对科研产出数量和综合表现的正向影响更为突出，而支持类和服务类工资对科研产出影响力的正向影响更为显著；教学工资的增加能够提升科研产出数量与影响力，但全职教师工资规模的增加却仅有助于提升科研产出数量，对科研产出影响力和综合表现有明显抑制作用。基于研究发现，我国政府和世界一流大学建设高校需要继续优化大学经费支出结构，大幅提高教师的总工资和研究工资规模；变革工资制度，提升教师工资水平等。 相似文献
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采用面板随机前沿模型,对我国31个省份2011-2021年中等职业教育的投入产出效率进行评估,并在此基础上探索了其受到哪些因素的影响,结果表明：(1)我国中等职业教育的整体产出效率、人才质量产出和人才数量产出效率均处于高位水平,但均呈下降趋势。(2)省域中等职业教育投入产出效率处于优质均衡状态,但省域之间仍存在一定差距,总体呈现出西部>中部>东部的空间特征。(3)除投入相关变量外,专任教师中研究生比例、专任教师中高级职称比例、教育经费收入中财政性经费比例、教育事业费支出中公用比例、固定资产中教学与实习仪器总值比例对提升中等职业教育投入产出效率具有显著正向影响。在此基础上,提出切实提升中等职业教育吸引力、加快推进师资队伍高质量建设、健全经费投入机制、多途径提升改善学校教学实习硬件条件等建议。 相似文献
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财政支农支出与财政非支农支出的边际产出率如果相等,即财政支农支出的规模达到最优,二者之差越接近于0,财政支农支出规模效率越高,反之,则越低。本文通过实证模型对山东省财政支农支出规模效率的弹性系数和徽墨效率水平进行计量,分析发现山东省财政支农支出规模效率自2000-2010年呈提高趋势,但仍有进一步提高的余地,财政支农支出规模偏小对规模效率影响较大。提出了山东省应该从优化财政体制、增加地方政府财力;加大财政支农力度,建立促进现代农业发展的投入保障机制及方面促进山东财政支农支出规模效率的提高。 相似文献
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贺汉湘 《十堰职业技术学院学报》2008,21(6):20-21
财政支出的区域分配和财政支出在公共产品之间的分配都会影响财政资金的支出效率,因此,应该优化我国财政支出结构提高财政资金支出效率。 相似文献
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Research universities have emerged as a basic asset in international local institutions that contribute to the knowledge and socio-economic development of countries. Research universities in Turkey were established in national policies in 2017. This study aims to investigate the efficiency of ten research universities and five candidate research universities by the Council of Higher Education (CHE). The paper further aims at determining the factors that influence the efficiency of these universities on the basis of 2017 input and output data. As input variables, the number of faculty members per program and the number of scientific research projects were used in the efficiency analysis. As output variables, the ratio of the citation per publication in 2017 in Web of Science (WoS), the ratio of the research project income to the total appropriations, and the ratio of the PhD graduates to the number of PhD programs were used. Surprisingly, the number of scientific research projects in the major field of study negatively influences the efficiency scores of research universities. Instead of centralized management and output-oriented evaluation, university-based regulations must be identified, and process-oriented measures should be taken. The rate of citations per publication and the rate of PhD graduates per PhD program affect the efficacy scores positively. Because research as the main indicator of universities is well established, directing academics to scientific studies instead of course load is likely to increase the efficiency of research universities. Finally, focusing on doctoral education in terms of internationalization is likely to increase the scientific studies of universities and their quality development of research universities. 相似文献
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Students’ satisfaction with their university and course is of fundamental importance to retain students and promote their positive worth-of-mouth. The objective of this research is to analyse the level of efficiency of Portuguese public universities, according to the expectations and satisfaction of their students. To accomplish the objective, this article uses data envelopment analysis methodology. As our unit of analysis, we selected the faculties making up the universities researched. The analytical input came from the expectations of 1669 students regarding their study programme and their universities. The outputs stem from their satisfaction with their study programmes and their universities. We conclude that university practices do not currently guarantee efficiency. We also observe that efficiency in the relationship between expectations and general satisfaction with the study programme does not represent efficiency in the relationship between expectations and general satisfaction with the university, and vice versa. 相似文献
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Among the studies of the internal efficiency in higher education, most have focused on the scale of university (the economies of scale), but little on internal operating efficiency in higher education, especially on the combined efficiency of outputs (the economies of scope). There are few theoretical discussions or experimental research on whether teaching resources are complementary with research resources, or whether resources in undergraduate cultivation are shared with those in postgraduate training. In the background of the resource scarcity, it is significant to study the economies of scope in higher education to realize intensive development of higher education. Based on the multiproduct cost function and the data of universities attached to the Ministry of Education, this paper attempts to deal with the complementarities of resources used in undergraduate cultivation, postgraduate training and research to find that universities produce these outputs without sufficient resource sharing, the diseconomies of scope in postgraduate training is highest. As far as the quality of teaching and research are concerned, diseconomies of scope of the outputs are great. The main reasons are as follows: poor distribution of facilities, teachers and books, overlapping internal management systems, and the current postgraduate cultivation model. Therefore, relative departments should take internal resource sharing in higher education into account when making the administration policy of higher education. 相似文献
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Janette Bobis Sue Shore Dawn Bennett Sue Bennett Phillip Chan Neil Harrison Terri Seddon 《The Australian Educational Researcher》2013,40(4):453-471
Research assessment exercises aim to identify research quantity and quality and provide insights into research capacity building strategies for the future. Yet with limited knowledge of the ecology of Australian educational research, there is little chance of understanding what research audits might contribute towards a capacity building agenda for such a complex field. This paper draws on secondary data analysis of research outputs submitted by 13 Australian higher education institutions to the Excellence in Research for Australia (ERA) 2010 and 2012 national research assessment exercises, to show where Australian educational research is conducted. Findings offer a profile of education researchers by location in academic organisational units within universities. By analyzing data not accessible through reported ERA data we were also able to present information about appointment profiles, specifically levels and type of appointment within universities, as well as data on institutional and geographic region, and patterns associated with type of outputs (books, book chapters, journal articles, conference papers and other outputs) and field of research. Analysis of the data reveals definitive shifts in the nature of the published outputs and in employment profiles of researchers and their location across university and regional groupings. Research audits are administrative processes that reshape institutional and disciplinary governance structures, policies, individual outputs, work practices and careers, but they are not the sum total of the field per se. 相似文献
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Simon Marginson 《European Journal of Education》2014,49(1):45-59
University rankings widely affect the behaviours of prospective students and their families, university executive leaders, academic faculty, governments and investors in higher education. Yet the social science foundations of global rankings receive little scrutiny. Rankings that simply recycle reputation without any necessary connection to real outputs are of no common value. It is necessary that rankings be soundly based in scientific terms if a virtuous relationship between performance and ranking is to be established, the worst potentials of rankings are to be constrained, and rankings are optimised as a source of comparative information. This article evaluates six ranking systems, Shanghai ARWU, Leiden University, QS, Scopus, Times Higher Education and U-Multirank, according to six social science criteria and two behavioural criteria. The social science criteria are materiality (rankings must be grounded in the observable higher education world), objectivity (opinion surveys should not be used), externality (ranked universities should not be a source of data about themselves), comprehensiveness (rankings should cover the broadest possible range of functions), particularity (ranking systems should eschew multi-indicators with weights, or proxy measures) and ordinal proportionality (vertical distinctions between universities should not be exaggerated). The behavioural criteria are the alignment of the ranking with tendencies to improved performance of all institutions and countries, and transparency, meaning accessibility to strategy making designed to maximize institutional position. The pure research rankings rate well overall but lack comprehensiveness. U-Multirank is also strong under most criteria but stymied by its 100 per cent reliance on subjective data collected via survey. 相似文献
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姜彤彤 《山西财经大学学报(高等教育版)》2011,14(2):1-5
利用数据包络分析（DEA）方法,对我国59所教育部直属高校效率做出评价,并比较不同类型高校效率得分的差异情况。在此基础上,运用Tobit模型对高校效率的影响因素进行分析。实证研究结果表明,教师中硕导和博导的比重、博士学位教师比重、科研经费所占比例与高校效率显著正相关,人均科研经费与高校效率负相关。为了提高效率,高校应提高科研经费比重,投入更多的人力从事科学研究活动。 相似文献
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de la Torre Eva M. Gómez-Sancho José-María Perez-Esparrells Carmen 《Tertiary Education and Management》2017,23(3):206-221
New public management and increasing levels of competition driven by global rankings are bringing the managerial practices of public and private higher education institutions closer together. However, these two types of institutions still maintain different objectives and traditions and enjoy different degrees of autonomy that are reflected in their internal organisational structures. We study the relative efficiency and productivity performance of private and public universities in Spain through two adaptations of the Malmquist Index. Results show that, in 2009/2010, the greater flexibility of private universities meant a better adjustment between inputs and outputs in the private sector. However, in 2013/2014, public universities had caught up with private universities. Because of the economic crisis, the inputs of public universities have decreased, but this decrease had not fully impacted their results in 2013/2014. 相似文献
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进口科教仪器设备免税工作办理效率是影响设备进口效率的关键因素,为保障高校教学、科研工作的有序进行,高校设备采购部门有必要采取措施提升进口科教仪器设备的免税办理效率。主要措施包括:实施校内进口科教仪器设备采购培训,建立专人负责或采用代理服务制度,规范实施免税申报,完善后续管理和建设管理信息系统。 相似文献
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Potential economies of scale at the university of Bradford 总被引：1，自引：1，他引：0
Conclusions It seems that considerable potential economies of scale exist if the University of Bradford is representative. If enrolment is doubled with present accommodation surpluses and course structures, then average costs per student may fall by between 11 and 38 percent, depending upon the course involved and the assumptions made. Further substantial cost reductions would arise with a course structure which handled two intakes a year.However, we became increasingly aware during our research of the absence of any built-in incentive to use resources efficiently. This was most obvious in the case of buildings which were designed in a manner which fits academic requirements more like a sack than a glove, and which, once constructed, were regarded as free goods. It was also the case in respect of current items of expenditure, for under the present system of British university financing and planning, universities know in advance, subject to certain specific exceptions, their income for a five-year period and the approximate number and type of students they will enrol. Thus cost per student over the quinquennium has been determined before the students enter. Once the quinquennium has begun there are few real ways to effect economies since revenue and therefore expenditure have already been determined, nor is there any incentive for universities to cut costs per graduate. The critical time to achieve economies is therefore before quinquennial recurrent grants are fixed, and the power to do this lies with the University Grants Committee and the Department of Education and Science, not with the individual universities. Thereafter universities would need to react to such economies by implementing them as painlessly as possible.This paper demonstrates that substantial economies may be expected in per-student costs at the University of Bradford as the number of undergraduates increases. Further details may be obtained from the authors. 相似文献
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教学研究型大学教学和科研工作分类指导探讨 总被引：10，自引：0，他引：10
黄建晔 《扬州大学学报(高教研究版)》2004,8(6):16-18
人才培养、科学研究和社会服务是现代大学的基本职能，但不同层次的高校应有不同的工作重心。教学研究型大学往往因求高、求大、求全，工作重心容易出现偏差。由于教学研究型大学具有教学工作启发科学研究、科学研究促进教学工作，教学中心地位得不到保证、科研成本高而效率低下等特点，因此，有必要对教学研究型大学教学和科研工作进行科学定位，实行分类指导。 相似文献