Study On The Performance Evaluation Of Guangdong Basic Education Fiscal Expenditure

Basic education is the cornerstone of the education system, and its development level isrelated to the standard of development of social progress and improved living conditions. Italso affects the residents’ overall quality. In recent years, governments attach greatimportance to investment in basic education. Basic education level in terms of quality andquantity have achieved rapid development. Guangdong as an economic frontier in thedevelopment, it’s basic education has also made a remarkable achievements. But Guangdongis also facing many problems of basic education development. Such as, fund shortage,uneven development and education structure is irrational predicament. In this case, carryingout a comprehensive and objective evaluation of basic education expenditure performance ofGuangdong has an important meaning to give play to the greatest utility of limited financialresources.This paper will focus on enhance the performance of basic education financial expenditure inGuangdong and explores it from five parts. The first part introduces the research backgroundand significance of the topic and the research status of basic education financial expenditureperformance evaluation at home and abroad. The second part introduces the basic conceptsand the theoretical basis of basic education financial expenditure. The third part expoundsthe factors of basic education fiscal expenditure performance evaluation system, definesevaluation methods and builds the basic education financial expenditure performanceevaluation index system. The fourth part evaluates basic education financial expenditure’sperformance in Guangdong. Lastly, analysis the obstructions of basic education financialexpenditure’s performance in Guangdong and put forward the optimizationrecommendations.