Research On The Performance Evaluation Of Public Fiscal Expenditure On Education In Duanzhou District Of Zhaoqing City

Education is the foundation of national revitalization and the driving force of economic and social development.In recent years,Duanzhou District of Zhaoqing City has continuously increased its investment in public education,but there is still a contradiction between supply and demand of fiscal funds on education.Despite the shortage of education funds,the low efficiency of the use of education funds and waste of education resources still exist in Duanzhou District.Therefore,it is necessary for us to evaluate the performance of fiscal expenditure on Education in Duanzhou District,in order to solve the problem of "paying attention to fiscal revenue and ignoring the efficiency of fiscal expenditure" in financial management,which is significant to develop the maximum effectiveness of the limited funds.Based on the theories of public products,the performance evaluation of public finance and the principle of "4E",this paper adopts literature research,questionnaire survey,Delphi method and analytic hierarchy process to construct the preliminary fiscal expenditure performance evaluation index system on education of Duan Zhou District,and then the indices have been sifting through two rounds of expert consultation.Finally,this paper builds the evaluation system,including 4 primary indices,12 secondary indices and 33 triple indices.The primary indices are comprised of scale performance,structure performance,education environment performance and output performance.According to the results of expert consultation,this paper uses analytic hierarchy process to determine the weight of each index.In the empirical analysis,the research evaluates the performance of fiscal expenditure on education of Duan Zhou District by the mixed method of subjectivity and objectivity.The paper firstly analyzes and grades the indices of Duan Zhou District's fiscal expenditure performance on education from 2013 to 2017,and then conducts a questionnaire survey on the satisfaction of the public with regard to education equity,education resource allocation,education environment and education quality.Based on the basic data of the index system and public satisfaction survey,this paper evaluates the performance of fiscal expenditure on education of Duan Zhou District.According to the results of measurement of Duan Zhou District,the performance of2013-2017 fiscal expenditure on education is improving year by year,rising from 57.42 in2013 to 86.52 in 2017,but there is still a lack of fiscal expenditure scale on education,imbalance of education capital structure,unsatisfaction of education environment and fiscal expenditure output performance on education.According to the results of public satisfactionsurvey,the satisfaction of fiscal expenditure on education is not ideal that only one index higher than 80% and four indices lower than 50%.And the problems of unbalanced allocation of education funds and insufficient supply of education resources are prominent.In order to solve these problems,the article puts forward some measures,such as expanding the scale of fiscal education expenditure,optimizing the fiscal expenditure on education,perfecting the fiscal education expenditure system,and strengthening the management of fiscal expenditure evaluation performance on education.It is the first time to evaluate the performance of county fiscal expenditure on education,which the construction of evaluation index system and its findings of the empirical analysis are original.This study will enrich the theories of fiscal expenditure and fiscal expenditure performance on education,and provide the relevant areas with the evaluation of fiscal expenditure performance on education available for reference.