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高等教育财务绩效评价有利于促进高校管理工作的高效进行;有利于资金合理配置和使用;有助于解决分配不公等问题。高等教育财务绩效评价制度可以借鉴国外绩效评价的理论,和国内公共预算绩效评价的方法进行。首先确立高等教育财务绩效评价的基本原则,然后规定评价的主要内容和方法
The evaluation of the financial performance of higher education is conducive to promoting the efficient management of higher education; help the rational allocation of funds and use; help to solve the problem of unfair distribution. The financial performance evaluation system of higher education can learn from the theory of foreign performance evaluation and the method of domestic public budget performance evaluation. First establish the basic principles of higher education financial performance evaluation, and then provide the main content and method of evaluation