Expenditures For Rural Compulsory Education In Western Case Study And Performance Evaluation

Since 2006, all over the country are starting to implement a real sense of free compulsory education, the government assumed full school funding. However, localities and schools, because of historical reasons and local differences in levels of social and economic development, which will benefit hundreds of millions of people in the implementation of policies encountered varying degrees of difficulties and challenges, the implementation of free compulsory education did not in the short term fundamentally improve the status of basic education is weak. In accordance with the provisions of the Education Act, the state's investment in education funding should be accounted for 4% of GDP, and now for various reasons, China's education funds in the proportion of GDP has hovered between 2.5%-3%. In the already overstretched education funding in the case of misappropriated also occur.At the same time, along with public finance reform and public education system to promote the establishment of rapid growth in spending at all levels of compulsory education, the traditional mode of compulsory education in some of the financial expenditure management system defects has become increasingly prominent as a constraint to improve the quality of education and compulsory education a major obstacle to balanced development. Currently existing in the evaluation of actual performance, financial sector spending on education in the evaluation of the financial sector focused on the distribution of expenditures, less or no financial expenditure involved in the role of the education system after the process and operating results, the design of the lack of indicators of achievement development. Meanwhile, the evaluation of expenditure on education focuses on the economic point of view, the general financial rules set up in accordance with indicators, reflecting the expenditure is reasonable and effective. Not fully reflect the existing indicators and characteristics of the process of education, so is unlikely to improve the efficiency or effectiveness of education spending.Therefore, this paper expects that the western region of C County of A Province as a sample, analyze the effect of financial expenditure of compulsory education, compulsory education expenditure in existing performance evaluation problems, and propose measures to improve the current evaluation system will help compulsory education spending to improve the efficiency and effectiveness.