Abstract

Along with the reform of Chinese Government public finance, higher education belongs to the public product, gradually changes from “fund investment management” to the “expenditure performance management”. The evaluation of expenditure performance system becomes the key point of higher education investment mechanism reform. This article studies the level, mechanism, target, and method of higher education expenditure performance evaluation to explore the feasibility of establishing a unified and compared evaluation system, and carries it on the overall expenditure by the indicator system and evaluation analysis method to confirm the validity of university expenditure performance evaluation for higher education investment management. The findings show that expenditure performance evaluation is vital significant for establishing the new higher education investment mechanism based on performance by enhancing the fund investment efficiency and promoting the higher education development.

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