Research On Performance Evaluation Of University Education Expenditure

At present, higher education of china has the rocketed development, and the conception, model and system of education have profound changes. How to optimize allocation of educational resources and enhance efficiency in the use of education funding and improve the quality of education are the core issues of reform and development of colleges. Whether is the education expendenture effective and education resources reasonable, which calls for the establishment of results-oriented education expenditure management. Performance evaluation of college education expenditure is an important model of the university management under the market economy and is an effective way to enhance efficiency and achieve goals. The system of evaluation is the carrier of reseach, therefore, to build a scientific and rational and simple system of evaluation is particularly important and the core of reseach.This paper on the basis of social reproduction theory, principal-agent theory, input-output theory, human capital theory, higher education functional theory and education evaluation theory, and used theoretical and empirical research, qualitative and quantitative analysis method , and analyzed local comprehensive university. Writer put forword the basic principles and ideas of evaluation system, used AHP to gain weights of indicators, used efficiency coefficient method to eliminate units of indicators ,which to enhance scientific rationality of the evaluation system. Then through analyzed five university of Jiangsu Province, verified scientific and feasibility of the evaluation system.