基于熵权-TOPSIS法的高校预算绩效评价研究——以F高校为例

Research on Budget Performance Evaluation of Universities Based on Entropy Weight-TOPSIS Method—Taking F University as an Example

摘要: 本文从评价指标的构建及各指标权重的确定入手，基于熵权-TOPSIS法探讨了高校预算绩效评价指标体系的构建步骤，并结合F高校2021~2023年公开数据进行实例分析。研究发现，人才培养是高校预算绩效最重要的维度，是检验高校预算绩效的关键指标，其他维度因素的重要程度依次为科学研究、资源配置、教学教改、社会服务和财务管理，为高校顺利开展预算绩效评价工作提供必备的前提条件。

Abstract: This paper begins with the construction of evaluation indicators and the determination of the weights of each indicator. Based on the entropy weight-TOPSIS method, the construction steps of the evaluation index system for the budget performance of universities are discussed, and case analysis in combination with the public data of F University from 2021 to 2023 is conducted. Research has found that talent cultivation is the most important dimension of the budget performance of universities and a key indicator for testing the budget performance of colleges and universities. The importance of other dimension factors in sequence is scientific research, resource allocation, teaching and educational reform, social services and financial management. It provides essential prerequisite conditions for universities to smoothly carry out budget performance evaluation work.