运筹与管理 ›› 2020, Vol. 29 ›› Issue (10): 140-146.DOI: 10.12005/orms.2020.0265

• 应用研究 • 上一篇    下一篇

研究型大学财务资源两阶段配置的相对效率评价

冯宝军, 沈佳坤, 孙秀峰   

  1. 大连理工大学 经济管理学院,辽宁 大连 116024
  • 收稿日期:2019-05-10 出版日期:2020-10-25
  • 作者简介:冯宝军(1966-),男,满族,辽宁铁岭人,教授,博士生导师,大连理工大学副总会计师,研究方向:高校财务管理;沈佳坤(1991-),女,内蒙古巴彦淖尔人,博士研究生,研究方向:DEA理论与应用、教育财务与审计;孙秀峰(1977-),男,哈尔滨佳木斯人,副教授,硕士生导师,研究方向:效率评价方法。
  • 基金资助:
    国家社会科学基金项目(16BGL060)

Relative Efficiency Evaluation of Two-Phase Configuration of Financial Resources in Research University

FENG Bao-jun, SHEN Jia-kun, SUN Xiu-feng   

  1. School of Economics and Management, Dalian University of Technology, Dalian 116024, China
  • Received:2019-05-10 Online:2020-10-25

摘要: 基于研究型大学加强自身建设与承担各项职能的历史使命,本文以无形资源和职能成果两个阶段性产出划分财务资源配置过程,并构建基于两阶段共享投入关联网络DEA的财务资源配置的相对效率测算方法。2006~2016年29所中国研究型大学财务资源配置相对效率的评价结论表明:无形资源积累阶段是限制绝大多数研究型大学财务资源配置总体效率提升的瓶颈;超过半数的高效型研究型大学位于经济发展水平较高的东部地区,但该地区研究型大学的效率均值低于中西部地区;由于无形资源产出与积累相对不足,研究型大学两个配置阶段的效率分别出现逐年降低与升高的趋势。

关键词: 研究型大学, 财务资源配置, 相对效率评价, 关联网络DEA

Abstract: Following the essence of strengthening self-construction and achieving various functions of researchuniversities, the research divides the configuration of financial resources into two stages with intangible resources and functional results. Then based on output maximization at each phase, it constructs a relational network DEA model to calculate the relative efficiency of the both phases. Evaluating the relative efficiency of financial resource configuration of 29 Chinese research universities from 2006 to 2016, the empirical research shows that: firstly, in most research universities, the first phase configuration of financial resources limits the promotion of the overall relative efficiency; secondly, more than half of research universities are located in the developed eastern region, however, the average efficiency of research universities in this region is lower than that of central and western regions; thirdly, because of the shortage of intangible resources, financial resources configuration’ relative efficiency of the first and the second phases declines and rises year by year respectively.

Key words: research university, financial resources configuration, relative efficiency evaluation;relational network DEA

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