Compulsory Education In Gansu Province Public Finance Expenditure Performance Evaluation

“In one hundred,education for this.” Competition between countries in the final analysis is the talent competition,talent in the 21 st century is to decide a country`s comprehensive national strength.Compulsory education to promote culture quality,improve the innovation ability and promote economic development role is very clear,the country's public financial investment in compulsory education is also more and more.The investment of compulsory education financial resources and financial pressure of the public.Especially the government and taxpayers to public financial resources in the process of our education system performance problems begin to pay close attention to in the “performance oriented” fiscal expenditure management reform background,the performance evaluation of fiscal reform is imperative.Gansu province as one of national fiscal expenditure performance evaluation of the pilot,in the province pf the compulsory education financial resource scientifically and improve the compulsory education financial resources utilization rate is very necessary.This article is mainly to the gansu province public finance expenditure for compulsory education part of the public financial performance were studied.Based on public finance theory and new public management theory as the foundation,according to the situation of compulsory education in gansu province public finance expenditure,refer to the Treasury 2011 CaiYu [2011] no.285 document issued by the "interim measures for the performance evaluation of fiscal expenditure management" of the indicator set of the requirements of China's financial department,statistics department related statistical yearbook and the related literature at home and abroad for the establishment of index system in building on the basis of this index system,index system will eventually identified as compulsory education public finances and compulsory education public finance output two level indexes,four secondary indicators and nine tertiary indicators.Then,based on data envelopment analysis by use of deap2.1 and Maxdea ultra6.14 software data collection was carried out on the representative to primary and secondary education in gansu province fiscal expenditure performance evaluation index for empirical analysis.In the 11,2005-2015 years,primary school education financial resources only in 2005 reached the DEA effective,realize the reasonable utilization of resources,in this decade,2006-2015 financial input in education are redundant and insufficient output ofdifferent level.Middle school education financial resources in addition to these four years 2007,2008,2012,2008 do not implement DEA effective,all the other years the DEA efficient,shows 2007,2008,2012,2008,these four years existence education fiscal resources to excess or insufficiency of output.Then primary and secondary education in gansu province fiscal expenditure performance evaluation index of the DEA effective decision making units,in order to achieve DEA effective.The empirical analysis based on this,advances optimization of compulsory education finance expenditure performance.