A Study On The Performance Evaluation Of Public Finance Education Expenditure In Lanzhou New Area

Budget performance management is an important component of government performance.Carrying out budget performance management is the requirement of promoting the scientific refinement of financial management.The Third Plenary Session of the 18 th CPC Central Committee clearly proposed to improve budget management and establish a modern financial management system.This further requires the financial department to further promote the performance management of fiscal expenditure,and to work unswerving to optimize the allocation of financial resources in the actual work,and finally achieve the improvement of the quality of public goods(services).The performance evaluation of fiscal education expenditure is to improve the efficiency of the allocation and use of fiscal education expenditure.On the basis of effective compliance evaluation of fiscal education expenditure,government financial departments refer to reasonable rating standards by citing some scientific evaluation methods.An objective and impartial evaluation of financial expenditure on education in accordance with the principles of evaluation and the requirements of relevant departments,and a tool for analysis the results.This article based on the practice of public financial education expenditure in Lanzhou New Area and the basic theory of financial expenditure performance evaluation,this paper summarizes the determination principle and scope of the performance evaluation index of fiscalexpenditure on education,and constructs a financial education expenditure performance evaluation system in Lanzhou New Area The scale performance indicators,structure performance indicators,output performance indicators and Satisfaction evaluation indicators were defined,and the evaluation indicators were used to evaluate the performance of public fiscal expenditure on education.The results show that judging from the scale performance,the absolute scale and relative scale performance of the financial education expenditure in Lanzhou New Area are in line with the actual situation.However,compared with the average level of the province,the fiscal education expenditure is still insufficient,and it is still necessary to increase the fiscal education expenditure in the future.The internal structure of financial education expenditure in Lanzhou New Area is uneven,and public expenditure accounts for relatively low.The proportion of financial education expenditure in the two stages of Lanzhou New Area is in line with the status of the new district.However,there is a problem that secondary and higher education resources in the new district are weak.In the later period,it is necessary to strengthen the construction of middle schools,establish colleges and universities,fill the gap in higher education,and promote the balanced development of education at all stages.In terms of output performance indicators,students 'training and teachers' strength have been greatly improved,teachers 'resources have been more abundant,and the quality of teaching has improved.Judging from the satisfaction evaluation,the overall satisfaction of teaching facilities,teaching equipment,school bus services,and improving school conditions is higher,and the satisfaction of teachers 'remuneration and financial funds for teachers' support is lower.Combined with the results of the analysis,it is revealed that the current financial education expenditure in Lanzhou New Area has problems such as poor scale performance,unbalanced structure,outstanding output performance,and imperfect management mechanism.Through analyzing the existing problems,the author puts forward policy suggestions such as raising the scale of government expenditure on education,optimizing the structure of government expenditure on education,raising the output level of government expenditure on education,and improving the management system of government expenditure on education to further improve the financial education expenditure performance of Lanzhou New Area.