美國高等教育績效撥款政策──兩個州的案例比較分析

Performance Based Higher Education Funding Policies in the USA──Two Case Studies of Tennessee and South Carolina

目前美国各州实行的各式高等教育绩效经费政策主要受到盛行的新公共管理理念、高等教育普及化和财政经费紧缩的影响，基本分为绩效拨款、绩效预算和绩效报告三大类，其中绩效拨款中绩效表现与财政经费分配之间的联系最直接。本文通过田纳西州和南卡罗来纳州的案例比较分析，发现两个州的绩效拨款政策的制定和分配方式、绩效拨款占高校财政经费的比例、绩效指针的数量和类别、以及影响都存在较大的差异。

The current performance based higher education funding policies adopted by state governments in the USA have mainly been driven by the prevailing ideology of New Public Management reform， the growth of higher education and the continuous stringent conditions of state budgets since the 1990s. the three types of performance based funding policies are performance funding， performance budgeting and performance report. This study focuses on performance funding， which links performance indicators directly and closely with resource allocation. Tennessee and South Carolina are chosen for the longevity and uniqueness of their performance funding policies. The comparative analysis reveals considerable differences in the formation and nature of the two state’s policies， the proportion of performance fund in the total state higher education fund， the numbers and types of performance indicators， and their effects.