高职教育经费投入的绩效评价由第三方来实施,有助于对高职教育经费投入的合理性提供参考,有助于提高经费投入绩效评价的科学性。实施第三方高职教育经费投入绩效评价的重要基础条件是,提高绩效评价的公开意识、法治意识、责任意识。实施第三方高职教育经费投入绩效评价要建立权威的评价主体,制定科学的评价体系以及从法律上对第三方评价予以保障。 The performance evaluation of higher education investment is implemented by a third party, which helps to provide reference for the rationality of higher education funding and helps to improve the scientific performance evaluation of financial input. An important basic condition for implementing performance appraisal of third-party higher education funding is to improve public awareness of the performance appraisal, awareness of the rule of law and sense of responsibility. Implementation of Third Party Higher Education Outlay Performance Evaluation To establish the authority of the evaluation of the main body to develop a scientific evaluation system and from the legal third-party evaluation to be protected.