【摘要】 绩效拨款是高等教育财政拨款领域的创新治理工具。在委托—代理、公共治理和资源依赖理念的综合影响下,美国俄亥俄州社区学院绩效拨款方式的演变经历了从依据基于入学人数和项目的定量性指标到关注绩效表现和结果的发展性指标的演进历程。总体来看,俄亥俄州社区学院绩效拨款主体之间的权责分配、第三方评估的制度体系和拨款实践的运行机制日趋成熟,对我国高等职业教育财政拨款政策中引入绩效概念、"隔离"绩效拨款专项资金以及创建多元主体共同协商机制等有所启示。更多还原

【Abstract】 Performance appropriation is an innovative governance tool in the field of higher education financial appropriation. Under the comprehensive influence of the concept of principal-agent, public governance and resource dependence, the performance appropriation characteristics of Ohio Community Colleges in the United States have transformed from"mechanical"to"scientific". The initial funding formula is based entirely on the quantitative indicators of the number of registered students and teaching projects, and the amount of funding is very small, and the externality is also weak; the iterative and innovative performance funding model focuses on the developmental indicators of retrospective performance and results, and the proportion of expenditure is quite high, with strong scientificity and stability. Overall, the performance appropriation system of Ohio Community Colleges has gradually matured, and the distribution of powers and responsibilities among appropriation subjects, the system of third-party evaluation, and the operating mechanism of appropriation practices have become more and more complete. it has some implications for the introduction of the concept of performance, the segregation of special funds for performance allocation and the establishment of multi-subject common consultation mechanism in the financial allocation policy of higher vocational education in China.更多还原