Research On Performance Evaluation Of Higher Education Finance Expenditure In Jiangsu Province

Under the background of the general implementation of departmental budget reform,the expenditure on Higher Education in Jiangsu Province has increased substantially.The scale,overall level and comprehensive strength of education development rank at the forefront of the country,and various education indicators rank at the top.The overall quality of teachers has been continuously improved,and the ability of education to serve the economy has been significantly enhanced.However,the inefficient use of higher education funds has become the main contradiction in the current development of higher education.It is particularly important to improve the efficiency of higher education financial expenditure,optimize the allocation of higher education resources and establish the performance evaluation system of higher education.Firstly,this paper summarizes the theoretical and practical research of higher education expenditure,expounds the related concepts of higher education financial expenditure,and then analyses the situation of higher education expenditure,students' per capita utilities expenditure and students' per capita budget public expenditure in Jiangsu Province on the basis of public finance theory,entrusted economic responsibility theory and new public theory.Finally,it evaluates the efficiency of financial expenditure on Higher Education in 10 cities of Jiangsu Province and studies its potential influencing factors,which is also the core part of this paper.The DEA model is used to evaluate the efficiency of financial expenditure on Higher Education in 10 cities of Jiangsu Province from 2012 to 2016.Firstly,the financial expenditure of higher education and the budgetary expenditure of students per capita are input indicators for efficiency evaluation,and the number of graduates,students in school,the proportion of full-time teachers to faculty and staff,and the number of schools are output indicators.Secondly,the comprehensive efficiency value,pure technical efficiency value and scale of each city of 10 prefecture-level cities in Jiangsu Province from 2012 to 2016 are evaluated by Deap2.1 software.Remuneration efficiency value is divided into five steps to analyze and compare the evaluation results one by one from the horizontal,vertical and overall perspectives,which paves the way for the analysis of potential causes in the following chapters.The input and output situation of each prefecture-level city is analyzed,and the input redundancy rate and the output insufficiency rate of the city are defined.Then,the Malmquist index method is used to analyze the reasons leading to the low total factor productivity,mainly the low level of technology.Finally,based on the results of empirical analysis of the efficiency value and influencing factors of higher education financial expenditure in different prefecture-level cities,the paper puts forward six aspects:adjusting the scale of higher education financial expenditure,optimizing the allocation structure of expenditure,broadening the sources of higher education funds,improving the level of education,perfecting the evaluation system and index system,and promoting the sharing of educational resources in southern,central and Northern Jiangsu.Corresponding countermeasures.