A Study On Performance Evaluation Of Education Sector Overall Expenditure Under Comprehensive Budget Performance Management

Although the performance evaluation of fiscal budget expenditure has developed quite mature in China and the West,it is mostly aimed at the evaluation of primary government or policy or project,and there is little research on the evaluation of the overall expenditure performance of the department.The overall budget performance management puts all the department income and expenditure into the management scope,but under the two lines of income and expenditure,the public sector expenditure has great autonomy,and the different level of expenditure performance management will directly affect the achievement of the overall performance goal of the department,so this paper only discusses the overall expenditure of the department.The education sector,as the main sector of government,has the highest expenditure proportion in the general public budget expenditure,so the study of its budget expenditure become a typical sector representation.As an economically developed city in China,Guangzhou's expenditure on financial education has increased significantly and its education developed well.The budget management reforms of Guangzhou are at the forefront of the country,and the budget disclosure level is high,but its expenditure management process is still the same as most parts of the country,and there still exits uneven structure and low efficiency problems.Under the overall implementation of budget performance management,it is necessary to make clear the composition of the education overall expenditure performance and use scientific indicators to evaluate it.After that,we can clarify the problems and reasons existing in the budget expenditure performance management of the education department.Finally,according to this kind of evaluation,government department can supervise and manage the education financial funds,reasonably allocate the financial resources,and promote the overall budget expenditure efficiency of the Guangzhou Education Bureau department well.Firstly,according to the financial expenditure performance evaluation theory and the conception of department performance proposed by teacher Ma Guoxian,this paper clarifies the object of department performance evaluation,and constructs the theory of education department expenditure performance evaluation.Secondly,using analytic hierarchy process(AHP)and expert consultation method,taking education sector expenditure as the research object(overall expenditure,basic expenditure,project expenditure),three sets of index common and characteristic are designed.Thirdly,taking the department budget expenditure of Guangzhou Education Bureau in 2018 as an example,the empirical application of the indexsystem is carried out.The results show that the overall department performance of Guangzhou Education Bureau in 2018 is 85.23 points,the basic performance is 79.28 points,the project performance is 80.23 points;the sum of the partial expenditure performance is not equal to the overall expenditure performance,the individual project performance can not represent the department performance.At the same time,it is found that the sum of the budget performance management is less than the whole,the goal setting is not scientific,the budget adjustment is too large,and the social satisfaction is low.Finally,this paper suggests that overall expenditure performance evaluation of the education department should be promoted,and the management of the department budget expenditure can be enhanced.After that,the overall expenditure performance management level of the education department can be promoted,and the department expenditure performance of the Guangzhou Education Bureau can be improved well.