Rural Compulsory Education Financial Expenditure Performance Evaluation Studies

Compulsory education is the cornerstone of building a moderately prosperous society, is on a basic, guiding and global strategic position in building a socialist harmonious society. With the sustaining economic development and steadily rising of national strength in China, the government attaches importance to the implementation of public finances, work to increase investment in compulsory education. The huge amount of financial resources arouses particular attention of the government and taxpayers. How to determine the scale of financial expenditure of compulsory education scientifically and rationally, how to assign compulsory education finance resources precisely, how to assess the performance of compulsory allocation objectively and fairly, how to enhancing the management level of financial resources, to be the key research problems. In the face of education in developing countries, local governments,who have managed the most specific and most complex social affairs,will lead to the success of education and the effectiveness of fiscal spending by enhancing the performance of financial expenditure for compulsory education.Therefore,this paper assesses the Performance of compulsory educational finance from a theoretical,historical and empirical perspective. Firstly, based on the theory and special importance of rural compulsory education and the development and China's Rural Financial System in the rural areas, summary research the results at domestic and foreign; Secondly ,describes our current financial expenditure management rules of compulsory education and problems in expenditure assessment; Thirdly, introduce the situation of compulsory education expenditure performance in the United Kingdom and the United States, summed up the success experience; Fourthly, On this basis,establish the principles, objectives, implementation of the subject and detailed index system of China's Compulsory expenditure performance evaluation system;Accordingly, put forward seven questions financial expenditure for compulsory education performance assessment.The main results of this paper lie in the following three:Firstly, sum up the advanced experience of performance evaluation in Compulsory education expenditure in the United States and United Kingdom. The core idea is to create effect way to enhance the efficiency of financial capital, optimize the use of funds appropriated funds.Secondly, analysis index system construction principles of given operable optimize, establish the purposes and implementation of the subject and the division of labor of performance evaluation in compulsory education expenditure, and design the detailed index system and draw the appropriate conclusions.Thirdly, give operable optimize policy recommendations of performance evaluation in compulsory education expenditure.