Building Performance Evaluation System For The Financial Basis For Education Spending

In recent years, although the total fiscal input in education increases to some extent, with the development of economy and the society, the demands for the basic education of people increase faster, therefore appears the current situation that the basic input in education is far from meeting educational undertaking development. In the situation that the input in basic education is insufficient in total amount, the education department lacks the system to assess the performance of financial funds, which brings great restriction to the development of the basic education. When fiscal educational resources in education are set, if only the education department utilizes these resources rationally, they could use the finance invested efficiently. In order to bring about an advance in educational undertaking, raise the validity of using of the educational fund, it is necessary to appraise the performance of the financial expenditure in basic education.This text divides into four parts:First part, analyses the theory on performance appraisal of fiscal expenditure in basic education. It explains related concept of performance appraisal, on the base of semi-public goods property of the basic education; it carries theoretical foundation of performance appraisal on fiscal expenditure in basic education that is public to choose theory and agency by agreement theory and explains " 3E principle " of performance appraise later.Second part, investigates the present situation of the performance appraisal of fiscal expenditure in basic education; explains the necessity of appraisal; analyses current situation of financial expenditure in basic education of our country, then summarizes the achievement on performance appraisal of our country which includes insufficience in amount, inefficiency, incompleted management and the existing problem and the difficult point.The third part explains international experience of performance appraisal of...