The Construction Of Performance Evaluation System For Educational Expenditure Of China

The21st century is the era of knowledge economy, more and more rich and powerful country examples tell us that pay attentions to education and talent training is the key to national prosperity.On the one hand, in recent years,the government in the financial education funds aspects of investment has a greatly increased, indicating the finance to the education support efforts to strengthen, but our country education developing education the contradiction between supply and demand of funds is still very prominent, education funding shortage is still very serious. On the other hand, the education efficiency in the use of funds is relatively low, waste phenomenon is still very serious, in this kind of situation, strengthen financial education expenditure efficiency and the establishment of the evaluation system, to promote the improvement of education expenditure benefit has very important significance.The government of financial education of our country funds investment general with scale and growth speed of value orientation, but they have neglected the investment efficiency and benefit. This has caused some school blindly to expand its scale and ignored the education quality and benefit, and all of these lead to irrational allocation of resources, and made serious waste. Along with our country compulsory education universal, higher education scale is expanding continually, entered into the popularization stage of development, the more pronounced contradiction between supply and demand of funds,in order to improve the utilization efficiency of financial funds and benefit as the main body of the education input mechanism reform is imperative. In the western new public management under the guidance of the theory, aiming at the improvement of the public finance expenditure benefit and government work efficiency result-oriented performance budget began to applied to financial education expenditure field, and have made a lot of achievements.The theory of this paper is the public finance,about entrust-agency theory, result oriented theory, customer service theory and the theory of "4e".We look through the United States, Britain, Australia and Japan and other countries in the financial education expenditure performance evaluation index system analysis, we found that foreign performance evaluation system, perfect performance evaluation organization standard, to evaluate the results of feedback information cause enough attention, etc.On this basis, the analysis of China’s financial education expenditure performance evaluation index system, and uses the data envelopment analysis (DEA) method will this index system applied in our country’s finance education expenditure performance evaluation, we should play in financial education expenditure, optimize the guiding role of education expenditure structure and strengthen the financial education expenditure performance evaluation work, intensify efforts to improve financial education expenditure performance.