The Research On The Performance Assessment System Of Public Educational Expenditure

In recent years, the total quantity of China's public education expenditure increases year by year. But the distribution of educational resources is unreasonable, the efficiency of fund management is low. So we have to build public educational expenditure performance assessment system.The market malfunction of education is the theoretical basis of why should finance burden educational expenditure, but the public product attribute of education had decided the scope of financial education expenditure.The public choice theory, the economical responsibility theory and new public management theory guiding by outputs are the theoretical basis of educational expenditure performance assessment. But the unreasonable expenditure scale, the unbalanced expenditure structure, the low expenditure benefit are the reality basis of the necessity of building a performance assessment system.The performance assessment of educational expenditure in our country just started the stage, at present some areas of our nation had initially started to do the financial education expenditure performance appraisal work, but only was limit in certain education expenditure projects appraisals and educational resources distribution appraisal, not yet formed complete theories system and the method system.Basis in the present situation of public educational expenditure, this article has constructed our country's financial education expenditure performance assessment system. The system is including system standard, achievements goals, assessment index, assessment criteria, assessment method and flow, assessment organizations and agencies.Finally, this article has drawn the research conclusion through the front proof, at the same time proposed the research limitation, and put forward several related political proposals.