The Performance Evaluation Of Basic Education Expenditure

The practice of fiscal theory and public management theory, long-standing the problem of lack of focus on investment in ex-post evaluation. As China's local fiscal increased year by year on education expenditure, irrational allocation of resources, duplication of investment, financial waste and loss, capital management and inefficient use and other issues become increasingly acute.Basic education as an important component of fiscal expenditure, the efficiency of its use of resources is particularly important. How to conditions of limited resources, more rational and effective allocation of resources has great significance to China's basic education. At present, China in fiscal expenditure management, there is no expenditure for basic education more scientific and comprehensive evaluation system, therefore, in order to improve efficiency in the use of compulsory education funds to ease the contradiction between revenue and expenditure. A comprehensive system of performance evaluation to the situation of basic education will have great significance to the theoretical and practical.This paper is based on the evaluation of basic education expenditure in Jiaozuo, Henan Province, and as the analysis object, performance evaluation of public expenditure in the use of the general theory and evaluation methods, based on the design of the system of evaluation criteria and indicators system, and empirical analysis on the basis of the performance issues of education in Jiaozuo. Specifically, first elaborate on basic education spending performance evaluations of a theoretical foundation and evaluation methods and choose in the opinion of the actual method and have clear assessment of ideas; Build the index system in the theory of basic education on the basis of the evaluation index based on the principle of selecting the evaluation of basic education, and through basic education in Jiaozuo public data system for the use of empirical indicators of research and empirical conclusions drawn; Finally, put forward policy recommendations to the performance evaluation of basic education expenditure.