Research On Performance Evaluation And Audit Supervision Of Compulsory Education Funds Based On Fairness

In the process of building a harmonious socialist society, with the continuous andrapid development of our country, the gap of resident real income become wider and wider,even above the warning level, the social concern about social fairness problem more andmore. And the fairness of compulsory education is one of the social fairness, so the studyof education fairness has particular theoretical meaning.Firstly, this paper reviews the compulsory education fairness, equity and performanceevaluation and audit of the relevant literature. And then,introduces the theoretical basisabout performance evaluation of compulsory education fair, compulsory education fundsand impartiality, auditing.And on this basis analyzes the fairness of compulsory educationfunds spending into the influence of the performance. Then, analysis the effect ofcompulsory education fairness on its investment performance by constructing theperformance evaluation index system. In the end, make the conclusion based on the theoryand test, and further put forward audit supervision theory and method system ofcompulsory education funds allocation fairness in order to guarantee compulsory educationfairness.This paper has selected the evaluation indicators of compulsory education fundsperformance system as the foundation. The research results shows that the gap offinancial input to the compulsory education between regional in our country is more andmore small combined with the data. But its total investment in the eastern region is morethan in central and western regions. This shows that our country gradually put educationfair on the first. While, the audit supervision does not reach the designated position,causing the eastern, central and western compulsory education funds using efficiencylowly and some irregularities phenomena, such as misappropriate the compulsoryeducation funds in the process of funds allocation, using and effect.Based on the perspective of fairness, this paper states the audit supervision system ofcompulsory education funds. On the one hand, the theoretical system includes the content of compulsory education funds allocation, using and effect; On the other hand, includes aperformance evaluation mechanism, the audit proclamation system and responsibilitysystem. This article has a certain reference value on the study of compulsory educationfairness and audit supervision, even maintaining the social fairness.