Research On The Performance Evaluation System For Financial Expenditure On Rural Compulsory Education

Since reforming and opening up, our socialist market economic system and one of the most important financial management system—tax distribution systems have been gradually established. With these, Chinese financial strength is improving and fiscal revenue is growing rapidly. At the same time, the balance contradictions are becoming more and more prominent. This is mainly due to: Firstly, the total quantity of the financial resources is insufficient; Secondly, the expenditure is inefficient. In the shortage of financial resources, the efficiency of allocation is very crucial. Judging whether it is an efficient expenditure, testing whether the use of fiscal funds is efficient, objectively required to set up a "results" and "tracking the results" - Oriented financial expenditure management model. Since compulsory education especially compulsory education in rural areas has always been the priority of financial expenditure, and the development of rural compulsory education has become a national issue and the focus of attention, this paper studied financial expenditure on rural compulsory education and explored to establish a performance evaluation system for it. We expected this system will provide a workable and practical guide for the performance evaluation for the use of fiscal funds, and provide some useful suggestions for the construction of performance evaluation system for financial expenditure.This article mainly relies on normative study and analyses from several following aspects. Firstly, I define some relevant concept of fiscal expenditure and rural compulsory education so as to make the object of this article clear and then analyze the theoretical basis. Secondly, by using the experience of other countries and integrating the same practice of our own, we point out the orientation of our further adjustment on the performance evaluation for the fiscal expenditure on rural compulsory education. Thirdly, I analyze the current situation, the significance and the feasibility. Based on these parts, we design a performance evaluation system for the financial expenditure on rural compulsory education. In the last part, I give a case to show the whole process.