Public Higher Education Expenditure Performance Evaluation Research Of Zhejiang Provincial

Public expenditure performance evaluation is the inevitable request ofgovernment public expenditure management with the market economy and socialprogress. In the modern government management of public events, expenditureperformance management based on the results occupies a very important position inthe whole government expenditure management. It can improve the efficiency of thepublic sector and the transparency of public sector information, strengthen theconstruction of public supervision, and promote the social democracy. Public spending,as one of the important methods for the government to provide public services andcontrol the run of the economy and society, the performance evaluation is the core ofperformance management and the establishment of performance budgeting premise.An effective performance appraisal system of expenditure can not only reveal to theprovider of public services the public satisfaction degree of the realization of the target,but also can indicate the improve space of public spending decisions. And publicexpenditure performance evaluation of higher education is an important part of thepublic expenditure performance evaluation. Practising a system of performanceevaluation can be thought of a competition form to solve the problem of highereducation activity and productive investment, reflecting the new idea of reform ofhigher education investment mechanism in the condition of socialist market economyin our country. With the gradual establishment of a public financial framework in ourcountry, promoting the establishment of higher education public expenditureperformance evaluation system has become an important subject faced by fiscalreform.Previous scholars on the study of education fiscal expenditure performanceevaluation index system, mainly study on the theoretical research of higher educationfiscal expenditure performance evaluation system, and empirical research is relativelysmall. Also, in terms of an individual’s research, tend to have a focus, rather than on acomprehensive evaluation on the public education expenditure. The author thinks that,the performance evaluation practice must follow the unity of economy, efficiency andeffectiveness principle, integrity and guidance principle, etc. Higher education publicexpenditure performance evaluation not only pay attention to the output as a result, but must start from the whole process of input, use, output and effect to evaluateperformance. Therefore, this article hopes to discuss about Zhejiang public highereducation expenditure performance evaluation with empirical research and theperformance evaluation of public education expenditure can embody the whole processof education input, use, output and effect.