Research On The Performance Evaluation Of Education Expenditure In China

Education as an important force to promote our social progress, has been in the important position of the economic and social development in our country. After a long-term development, the education level of our country has been improved obviously at present, and has made good achievements in the field of elementary education, higher education and vocational education. To continue to realize national talent training scheme and to provide strong support for social progress, China attaches great importance to the advancement of education work. In recent years, the investment proportion in education grows year by year.Hence also sparked the education expenditure efficiency is not high, money management does not reach the designated position, and some areas funding gap, so pressing for more standardized management for education spending.Since the introduction of performance evaluation in our country, this method has been used in a wide range of applications in the field of economy. From the enterprise market management, to promoting the government department efficiency evaluation, performance as an important reference index for the further development of the related subject provides an important support. Performance evaluation in the work of the government department and the project implementation, plays a role of supervision beforehand, matter to guide and afterwards assessment action, especially in the use of fiscal funds, on the regulation of more.For the implementation of performance appraisal of expenditure of education, the actual use is spending efficiency management, to ensure that financial education funds use, to achieve the optimal allocation of education resources. Therefore, the education expenditure as the performance evaluation work to promote the object of study is of great significance.Public finance theory, result oriented theory, principal-agent theory and the theory of entrusted economic responsibility is the basic theory of performance evaluation, and alsoapplicable to the performance appraisal of expenditure of education. Now these have become the important theoretical basis for the implementation of performance appraisal of expenditure of education. Under the guidance of relevant theories, we can further indicate the direction for education expenditure performance evaluation, push the related work into the orbit standardization management. At present, China’s education spending problems still exist, such as unreasonable education expenditure scale, expenditure structure imbalance, low benefit etc.We can totally find the root cause through the performance evaluation work, and provide guidance for the solution of the problem.Due to the introduction of the performance evaluation in China starts late, we have gap with the developed countries in the related work on the propulsion.This article studies the United States, Britain and Japan and other developed countries education expenditure performance evaluation practice cases, summarizes its successful experience, makes comparative of the education expenditure related specific situation in our country, to make a case analysis on spending evaluation in industry related to vocational education. Through the case of the present state of performance appraisal of expenditure of our country education field to make a summary, to further improve the positive suggestion in the future.The full text is divided into five chapters, Chapter 1 is the introduction part mainly aimed at education expenditure performance evaluation of the relevant literature review at home and abroad, as well as the basic framework of this article and the introduction of the research process. Chapter 2 is theoretical basis part,mainly introduces the basic theory and related performance evaluation of the basic law of education expenditure performance evaluation.Chapter 3 analyzes the present situation of implementation of performance appraisal of expenditure of education work in our country. Chapter 4 is the experience for reference for performance appraisal of expenditure of education in foreign countries mainly through the analysis of foreign related field development course, summarizes the experience and guide our country to do related work. Chapter 5 points to the actual expenditure on education inChina in order to construct a performance evaluation system, set the relevant evaluation index and evaluation method, as well as summarize the final evaluation conclusions. Chapter 6 and put forward improvement suggestions for a long time.