Study On The Performance Evaluation Of Higher Education Financial Expenditure In Anhui Province

All along, higher education plays a vital role in the development of the whole society. It is a key factor to realize the strategy of developing the country through science and education. Therefore, the deepening of the reform of the education system has gradually been put on the agenda of parliament. The eighteen National People's Congress in view of the higher education puts forward "accelerate the development of modern vocational education, promote the connotative development of higher education, actively develop continuing education, improve the system of lifelong education", the Fourth Plenary Session of the eighth is in the national education system, adding elements of law education, to promote the construction of the rule of law education. Along with the progress of the whole society, there are many problems in the course of teaching and management. The main problems in the teaching and the use of the resources are obviously unreasonable, the unreasonable allocation of resources, the education fund is facing a big threat. A complete performance evaluation system is very important, not only can effectively evaluate the financial expenditure of higher education, but also can analyze the problems of higher education in Anhui Province, and put forward the corresponding solution, so as to keep pace with the times ahead.Through the analysis of the current situation of higher education finance expenditure in Anhui Province, it is concluded that the structure and scale of financial expenditure is unreasonable, and the evaluation system of Anhui province has not yet established a complete system of performance evaluation. At present, United States, Britain and Australia own the mature performance evaluation system,through the three countries' evaluation model of the performance evaluation system of higher education in Anhui Province, we can study the performance evaluation system of higher education, scientific basis and technical basis, to build a reasonable performance evaluation system, the specific content of this paper is as follows:The first part is the introduction. This paper expounds the background, significance and purpose of the research, and introduces the research methods used in this paper, and summarizes the general content, this part also includes the domestic and foreign research review as well as the innovation of this paper; the second part is the theoretical part. On the basis of explaining the meaning and characteristics of financial expenditure and performance evaluation of higher education, the paper introduces the basic theory of financial expenditure performance evaluation of higher education, including the public finance theory, the theory of accountability and the new public management theory, and also introduces the main principles of the performance evaluation of Higher Education financial expenditure. The third part is the experience. Foreign developed countries such as the United States early in the mid twentieth Century to study the performance evaluation system, has formed a model of the United States, the United States, Britain and Australia model based evaluation system, based on the comparison and analysis of three kinds of mature models, on the basis of the construction of China's education evaluation system; The fourth part is the status quo and problems. Firstly, the present situation of higher education in Anhui province is analyzed. Secondly, the present situation of higher education expenditure in Anhui province is analyzed, and the two aspects of the scale and structure are studied, and the problems of higher education in Anhui province are pointed out; At last, we make a detailed description of the performance evaluation system of higher education in China and Anhui Province, and get the shortcomings of the system of performance evaluation in Anhui province; The fifth part is the method research. This paper uses data envelopment analysis method, this part mainly includes the reasons for choosing this method and the DEA model, and then introduces the construction process of the performance evaluation system; The sixth part is the empirical analysis. Through setting up reasonable evaluation index and using DEA analysis method, the performance evaluation system of the financial expenditure of the 26 institutions of higher learning in Anhui province is established. The seventh part is the research conclusion and policy suggestion. In view of the problems of the upper part of the application, the problems in the process of higher education in Anhui province can reflect the problems of higher vocational colleges, and then put forward some policy suggestions.