关于高等院校财政支出绩效评价的数学模型研究

高等院校财政支出绩效评价,是政府间接管理财政公共支出的重要方式和手段,是提高高等院校财政支出效率,合理配置高等院校资源,保障高等院校育目标实现的有效途径。本文根据高等院校财政支出绩效评价体系的原则,构造出高校财政支出绩效评价的指标体系,给出了一种定量化描述高校财政支出绩效评价指标的方法,建立基于未确知测度的评价模型,并通过信息熵建立指标的分类权重,这种方法结合常用的AHP确定权重的主观判断法,具有更高的科学性和实际应用价值,有利于提高高校资金的使用效率。

Study on the Mathematic Model of the College Fiscal Expenditure Accomplishment Evaluation

We design a multi-index appraisal system ,give a method to quantitatively describe appraisal on higher education expenditure achievement efficiency appraisal ,Established an appraisal model based on unascertained theory ,and set up the weight of classification index by information entropy.More valuable to application ,promote efficiency of higher education expenditure.