| The knowledge has become the core role in the development of social economy in the context of the new era, and there has been a fair competition in the economic development and education. As an important way to promote the healthy competition of social justice, especially the fairness of compulsory education has attracted wide attention from the society. The party’s ten eight to promote social reform and innovation as a hitherto unknown. The height, to vigorously promote fairness in education in a prominent position, urban and rural compulsory education resource allocation has become the core work of the fairness of education. It embodies the social public utilities reform will be more fair inclusive to all people, but also can solve the related people’s vital interests. Shaoguan city is located in northern area of Guangdong province that belongs to the undeveloped areas. Although the realization of education finance investment accounted for more than 4% of GDP, but because of Shaoguan city in recent years in the province of GDP in 21 prefecture level cities Only ranked 15th, which determines the total financial expenditure on education is far behind in the economically developed cities. Rational allocation of educational funds become the basis of the performance using the scientific method; effective supervision of education funds investment to improve the means of education expenditure performance. Although economically less developed areas of fiscal investment in education is limited, but to study how the limited education funds play the maximum performance and to realize urban and rural co-ordinate the allocation of funds for compulsory education in, as soon as possible to achieve a balanced development of compulsory education in urban and rural areas, is of great significance.With the attention of the state and society to the development of education deeply, all over the country have increased the investment in compulsory education. However, the shortage of educational funds, unscientific allocation of this kind of phenomenon still exists. The central and west regions of China, and even some good economic provinces, there is still the compulsory education funds allocation is not balanced problem. Different area is restricted by the level of economic and social development and other reasons, the government in public finance to increase the educational investment has great difficulty. The increase in the local public finance of education investment can not be under the premise, according to the performance target with the scientific method of education funds management funds, adjust the scale and structure of compulsory education funds is the best measures in practice. The optimization of compulsory education funds allocation, can save the expenditure of compulsory education, the education of public finance limited funds play the most achievements.Based on the theory of object, issue three dimensions for the frame, from thinking, time sequence context for the less developed areas into compulsory education funds and expenditure to carry on the system analysis, system science, reflect the compulsory education expenditure performance, let the government to grasp the economic problems in the balanced development of compulsory education in developed regions and the main reason. To improve and optimize the educational structure, improve compulsory education funds economic benefits, social benefits and political benefits, to adapt to the requirements of economic development in underdeveloped areas. The research on compulsory education financial funds performance is of great significance to the underdeveloped areas of the compulsory education funding and distribution. From the analysis of existence Guangdong Shaoguan City compulsory education financial allocation of funds perspective, and puts forward some suggestions to solve the problems.This paper is divided into five chapters. The first chapter is the introduction, including research background and significance, ideas and content, research at home and abroad, to understand the economic underdeveloped areas. The second chapter is the theoretical basis of financial management of funds for compulsory education. Including the theoretical basis of education funds performance of financial management, compulsory education funds safeguard system, budget and performance the performance evaluation of compulsory education theory, the main methods of compulsory education, performance evaluation, object and content, the system of compulsory education funds performance evaluation. The third chapter is the Guangdong compulsory education funds in Shaoguan performance evaluation of empirical analysis. Including the empirical analysis of Shaoguan City compulsory education funds scale performance evaluation, empirical analysis of performance evaluation structure of compulsory education in Shaoguan city the empirical analysis output performance of funds, funds of compulsory education in Shaoguan city. The fourth chapter is the factors restricting and performance of compulsory education funds in Guangdong city of Shaoguan Countermeasures to improve, including the performance of compulsory education expenditure in Shaoguan, Guangdong, the constraints of performance measures to enhance the performance of compulsory education expenditure, the fifth chapter is the conclusion. |