Research On Performance Evaluation Of Higher Education Fiscal Expenditure In Jiangxi Province

As the steady increase of public finance expenditure of Jiangxi higher education system, continuous expansion of educational resources, overall widening of specialty offering in higher education, persistent expanding of number of college students, Jiangxi higher education developed rapidly and had achieved spectacular achievements since the sixteenth national congress of CPC. At the same time, as the rapid growth of economy, there is a growing need for higher education. However, fiscal expenditure of Jiangxi higher education system is in shortage. What's more, unreasonable resources allocation, redundant input, capital loss and waste, and inefficiency of fund utilization in the process of capital expenditure, had increased the contradictions between shortages of fiscal expenditure and need for higher education. It influenced the persistent development of Jiangxi higher education, and impeded the achievement of "invigorating the province through science and talented people". Under the circumstance, it is necessary to research on performance evaluation system for fiscal expenditure of Jiangxi higher education. Performance evaluation system for fiscal expenditure of higher education is the effective way to promote efficiency of higher education fiscal expenditure and rational allocation of fiscal and educational resources. Weak consciousness of performance evaluation system and lack of scientific and rational performance evaluation system was found in the process of fiscal expenditure of higher education in Jiangxi, which leads to unfavorable status of performance evaluation system of higher education. Thus it is important and significant to research on this problem at present.The article tries to establish performance evaluation system for fiscal expenditure of Jiangxi higher education according to the features of higher education in Jiangxi, and then appraise the fiscal expenditure by using the system and get the evaluation result of fiscal expenditure of higher education in Jiangxi, and finally put forward strategy to promote the performance. The content as following:The first part generally illustrates the background, purpose and significance of the article, and concludes the status and achievement of the research on the fiscal expenditure of higher education. In the meantime, the author tries to explain the research measures and the innovation and deficiency of the article. The second part explains the basic theories of performance evaluation system for fiscal expenditure of higher education. The article begins with defining the concept of performance evaluation system for fiscal expenditure, and concludes the features of performance evaluation system for fiscal expenditure of higher education, and analyses the basis of performance evaluation system——economical responsibility and"3E" which is often used in performance evaluation system. The third part tries to establish performance evaluation system for fiscal expenditure of Jiangxi higher education. The author analyses the situation of evaluation first, and then establishes performance evaluation system in accordance with the features of higher education in Jiangxi. And the evaluation methods are planned by the evaluation mode, evaluation standard and score method of the performance evaluation system in Jiangxi. Finally the performance evaluation system can be formed and provide theory basis for the actual data. The fourth part shows the status of fiscal expenditure of higher education system in Jiangxi and the performance evaluation. The author tries to analyze the status quo of fiscal expenditure of higher education system in Jiangxi with actual data, and appraise the performance in the way of the economic, efficiency and validity of fiscal expenditure of higher education, and then propose strategies which include institutionalization construction of performance management, establishment of budget management system for performance evaluation system and reform of supporting works for performance evaluation system of fiscal expenditure of higher education in Jiangxi.