Yunnan Province Fiscal Expenditure On Education Performance Evaluation Studies

In recent years, with the macro economy recovering slowly, the size of government revenue at all levels is also constantly growing. The efficiency of financial funds is increasingly becoming the focus of all levels of government and the public. After decades of development, the Western developed countries have carried out performance evaluation of the financial expenditure. Through the performance evaluation, these countries not only to improve the efficiency of financial expenditure, save financial resources and safeguard the public interest. But also to optimize the structure of financial expenditure. Financial expenditure have become an important tool of government policy, and it have become an important economic instruments of the regulation of economic performance and social development. The performance evaluation of financial expenditure in china started a little later. The performance evaluation index system and standards are not perfect. And it is directly related to the effectiveness of the performance evaluation. It will need to research and explore. Expenditure on education as a part of the financial expenditure, the study of its performance evaluation have important theoretical and practical significance.This paper focuses on the performance of expenditure on education in Yunnan Province, seeks to identify and evaluate the results by using general theories and methods of financial expenditure. And this paper explores to design the evaluation indicator system, analyzes the empirical research findings.This paper includes five parts. The first part is introduction. It includes the significance of the topic, the dynamics studies of domestic and international, research ideas and research method and innovation and inadequacies. The second part is the theoretical basis of the expenditure on education performance evaluation.First, I narrowed related concepts. And then I quotes the public choice theory, new public management theory guiding by outputs and principal-agent theory. They are the theoretical basis of the performance evaluation of the expenditure on education. The third part is the basic framework of the performance evaluation of the expenditure on education. It includes the principle, evaluation methods and indicators system of fiscal expenditure on education performance evaluation. The fourth part is the performance evaluation of empirical analysis of fiscal expenditure on education in Yunnan Province. The empirical analysis of expenditure on education in Yunnan Province include scale performance, structural performance, output performance and the economic and social development performance. Thus the problems of fiscal expenditure on education in Yunnan Province have got. The last part is the optimization measures of the expenditure on education in Yunnan Province. According to the problems of the fourth part,1will proposed targeted optimization measures.