The Application Of DEA Model In The Performance Evaluation Of Sectional Capital

With the development of the society,the scale of fiscal management expenditure continues to expand.How to ensure the effective use of fiscal funds has become one of the most important issue now.In the early 1990 s,the concept of performance management was introduced into the management of the government,but the depth and breadth of the application still cannot meet the requirements of the financial management system reform.The author takes the fiscal sectional capital as the research object,draws on domestic and foreign research results,sums up the characteristics of dicing funds and the direction of use,creatively applies the data envelopment analysis method to this field.Subsequently,the article takes the performance evaluation of the 2016 campus soccer fund as an example.Firstly,the paper explaining the origin and development of the project.According to the method of evaluation of funds performance in the education field,the author applied the DEA method to the performance evaluation of the campus soccer special funds.In the paper,the author selected several local school football pilot schools as samples.When designing the input-output indicators,the author select student's financial input,number of coaches,time spent on football activities,achievement of student fitness standards,and outstanding student fitness awards at the municipal level as the output indicators.And then apply DEA method to evaluate the relative efficiency of each school project.From the research conclusions,the DEA method can effectively compare the relative efficiency of the samples,and can be targeted to the redundancy of the input or output indicators of each sample,and improve the management of sample units.