| Along with the total of educational funds input in China entering the "post 4%"era,more attention has been paid to the efficiency of the compulsory educational expenditure.Supervision of compulsory educational expenditure has become an important topic in the field of educational finance.However,related reviews showed that most existing researches on educational expenditure were conducted around the issue of expenditure adequacy and security,and the supervision of compulsory educational expenditure has not yet been paid enough attention.The traditional supervision research paradigms usually focus on three stages,that were before,during and after the event.These kinds of researches lacked systematic grasp of the whole process of supervision and lack clear understanding of characteristics of the compulsory educational expenditure supervision.Fewer researches were related to the evaluation criterions and evidences of supervision effectiveness.This research focused on the supervision of compulsory educational expenditure.The county area was chosen as the research vision,and the western region of China was chosen as the research category.Taking the supervision mode as the system analysis main line,we tried to demonstrate the supervisory characteristics of compulsory educational expenditure supervision under different supervision modes.Based on the practice research,an evaluation indicator system of compulsory educational expenditure supervision in the county area was constructed,and the effectiveness of the supervision was evaluated.Using qualitative combined with quantitative analysis method and referring to the public finance theory,principal agent theory and government regulation theory,an analysis framework was established.On the basis of combing the historical evolution,we conducted a field investigation in 6 representative counties in Shaanxi Province(3 in the south,2 in the middle and 1 in the north),in order to deeply analyze the characteristics,effectiveness and practical difficulties of compulsory educational expenditure supervision under different supervision modes.By using expert evaluation method and analytic hierarchy process(AHP)method,based on the field survey result,and relied on the internal control evaluation model combined with the supervisory analysis framework and related stakeholder analysis,a relatively comprehensive evaluation indicator system of the compulsory educational expenditure supervision in the county area was constructed.Then,the effectiveness of each sample was tested,and the multiple linear regression mode was applied to find influence factors of the supervisory effectiveness.The main conclusions of this study were as follows.1.The development of compulsory educational expenditure supervision in China had experienced four developing phases,including centralized supervision,"township-based" decentralized supervision,"county-based" decentralized supervision and mixed supervision mode under the background of "county-based"supervision.Along with the reform of the national fiscal system,the expenditure supervision system showed a spiral upward trend,from centralization,through decentralization,and finally to optimized centralization.Changes of social environment,economic system and financial system were main driving forces for the development of expenditure supervision system.2.At the present stage,there are three supervisory modes of compulsory educational expenditure in the county area in China,School Finance Managed by Bureau(SFMB),National Treasury Centralized Payment(NTCP),and SFMB combined with NTCP mode.Under the SFMB mode,the county government forms a supervisory system with financial supervision as the core.In the school level,there were differences of regulatory function because of different school types.This supervisory mode,to a certain extent,has effectively restrained rent-seeking behaviors and discipline violations,made the operation of funds more standardized and initially established a computerization supervisory platform in the county area.However,SFMB supervision mode has some disadvantages,such as financial management obstruction caused by the imperfect system and mechanism,the weakness of financial supervision and insuff-iciency in the improvement of the principal agent organizations in the school level.On the other hand,under the NTCP mode,the county government forms a compulsory educational expenditure supervision system with national treasury monitoring system as the core.Supervision in the school level focused on certain processes,such as budgeting,the use of funds,government procurement,asset management and construction project.Under the NTCP mode,the system and security of fund management have been further improved,and efficiency of fund utilization has been improved by all-sided control.As a result,the deterrent effect of dynamic monitoring system has been formed.Meanwhile,some development barriers exist in the NTCP supervision mode,such as information island caused by relatively independent regulatory aspects,deviating from management and control goals due to lack of effectiveness in the budget making,regulatory blind area due to lagging behind in information platform construction and lower supervisory effectiveness caused by confusion in school internal control.3.An evaluation indicator system of the compulsory educational expenditure supervision in the county area was constructed.The evaluation indicator system included 3 first-grade indicators(supervision organization,supervision operation and supervision effect),8 second-grade indicators and 20 third-grade indicators.Through the evaluation of current supervisory effectiveness,it was found that under the current supervision mode,the effectiveness of compulsory educational expenditure supervision in the county area in Shaanxi Province was at a common level.Among the indicators,the score of supervision effect was higher than supervision organization and supervision operation.Within the supervision organization indicators,supervision personnel allocation and information platform construction needed to be further strengthened.Within the supervision organization indicators,supervisory goals and result utilization should be paid more attention.Within the supervision effect indicators,public opinion and the supervision from the third party should be further emphasized.Based on the need to improve the practival supervisory work,the STATA14.0 software was used to construct a multiple linear regression model.With the model,the contribution of factors on the county government level and the school level to the supervisory effectiveness were discussed,thus the key variables which had significant influence on the supervisory effectiveness were obtained.The selected five types of factors could explain 38.19%of the overall level of supervisory effectiveness(R-squared = 0.3819).It was found that overall level of supervisory effectiveness had a significant relationship between supervision mode,supervision frequency and school running situation.Among these factors,the supervision mode had the highest standardized regression coefficient(Beta=0.4366796),and had the greatest impact on the overall level of supervisory effectiveness.The overall level of supervisory effectiveness of NTCP mode was higher than SFMB mode.The higher supervision frequency was,the higher overall level of supervisory effectiveness.When supervision frequency increased by 1 times per year,the score of overall supervisory effectiveness increased by 1.794708.The overall level of supervisory effectiveness of high-quality schools was higher than that of common schools,and the overall level of supervisory effectiveness of common schools was higher than that of weak schools.4.The optimization of compulsory educational expenditure supervision in the county area is a project that needed to be gradually and continuously improved.According to the needs of the compulsory educational expenditure supervision in the county area,improving strategies were put forward respectively for different supervision mode.The following suggestions were made,included combining of SFMB mode and NTCP mode to achieve a better development,constructing a multiple-fusion compulsory educational expenditure supervision mode,stimulating the bottom innovation,establishing a responsibility-cleared supervision system,strictly controlling the operation process,optimizing of the internal control structure,building an efficient supervision mechanism in the school level,strengthening the technical support and constructing an "Internet+",supervisory information platform. |
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