Study On The Performance Of Fiscal Investment In Education In Liaoning Province

Since the reform and opening up, China’s economic development level has a significant growth, the national and local financial education spending is gradually increasing, the education has a rapid development. In the growth of financial education expenditure at the same time, there are still some problems, such as the allocation of educational resources, the efficiency and the fairness of education in some areas. In recent years, Liaoning Province total financial expenditure on education and the average expenditure, although showing a steady upward momentum, but in financial expenditure on education compared to the other provinces and cities is obviously inadequate. The growth rate is not stable enough, at the same time; the basic construction expenditure on education investment is three level educational structure imbalances, unfair education phenomena has occurred. In order to make the limited educational expenditure plays the maximum effectiveness and to the effective supervision of the given for the effect of the use of financial education funds, this paper chooses Liaoning Province fiscal education expenditure performance as the research object to construct performance evaluation system of financial expenditure on education, research and the relationship between output and to evaluate its performance and problems existed in the research, expect can play a role of government public expenditure supervision of Liaoning Province, the financial education investment, and the government fiscal expenditure effectively play its due roleIn this paper, firstly, according to the function of education and the goal of educational finance,this paper establishes the index system to evaluate the performance of financial education expenditure from three aspects of adequacy, efficiency and fairness;Secondly, according to the data characteristics of the selection of factor analysis, DEA analysis and Malmquist index analysis, the use of data in Liaoning province from 2000 to 2014 were studied.By the factor analysis result of the study reveals that Liaoning Province comprehensive score in a maximum of 2002, showed an turbulent trend with the passage of time, Liaoning Province education expenditure performance in adequacy, efficiency and fairness of the evaluation is gradually weakening.By DEA analysis results show that from 2000 to 2014, Liaoning Province, only in 2000,2002,2004 and 2007 reached the scale of effective and effective technology, and the rest of the year is inefficient state;By Malmquist index analysis results show that, in Liaoning Province and the other provinces and cities horizontal comparison analysis, the Liaoning provincial fiscal education expenditure performance in the upstream position, but with other development of better cities compared to still have a large gap.Through the study found that the causes for the low performance of the fiscal expenditure on education of Liaoning Province, boils down to two major aspects:first did not give full play to the guiding role of fiscal expenditure on education; followed by Liaoning provincial education expenditure structure problems.Finally according to the conclusions of this study, combined with experience and suggestion for the development of other provinces and cities and puts forward six suggestions, including the optimization of educational expenditure internal structure, optimization, medium, and high level education expenditure structure, improve students capability and strengthen teachers, improve the teachers’ quality.