Performance Evaluation Of Fiscal Expenditure On Education In Jiangxi Province

After the effect of global poor economy, the scale of all levels of government revenue is also growing. How to use the effect of financial resources, is soon turning into the focus of all the public. Because the Western began to evaluate performance earlier, the Western countries have launched a performance evaluation of financial expenditure. By conducting performance evaluation, such countries not only effectively enhanced the efficiency of fiscal spending, and also complete the composition of fiscal spending, so the expenditure was forced into an important tool for the society, and also one of the major economic measures to control the economy and social development. China’s fiscal expenditure performance evaluation started andante, performance evaluation theory and relevant standards are not perfect, and directly effect the result of the evaluation, therefore, there is the urgent need for research and exploration.In this paper, we choose the analysis of Jiangxi fiscal expenditure on education as a subject, use the general theory and evaluation methods of fiscal expenditure to evaluate the education expenditure performance in Jiangxi Province, and based on the designed index system, we will do some empirical analysis. This paper consists of five sections. First is an introduction, including the significance and background, research trends, research approach and the innovative point of this article and so on. The next part notes the basis of performance evaluation, first of all the definition of the relevant words, and then use the public choice theory, and the output-oriented theory, as theoretical evidence of financial education expenditure performance evaluation. The third part is the basic framework for financial education expenditure performance evaluation, this section includes construction principles of financial education expenditure performance evaluation, evaluation methods and standards system, laid the foundation for the subsequent empirical analysis section. The fourth part is empirical analysis of financial education expenditure performance evaluation in Jiangxi province, from four areas as empirical analysis of the scale performance, structure performance, output performance and the performance to the economy and society, then find the problems in fiscal education spending in Jiangxi. The last part presents some measures to optimize the performance of educational expenditure evaluation in Jiangxi Province, in accordance with the problems suggested in part four, we propose some targeted countermeasures to optimize the evaluation.