Research On The Performance Of Special Funds Input For Financial Education In Colleges And Universities Based On The DEA Combination Method

As an important medium of knowledge dissemination and cradle of talent cultivation,the development and construction of institutions of higher learning has been attached great importance by the state.Especially in recent years,the proportion of national financial expenditure on education in GDP has reached and maintained at more than 4%.Therefore,the performance of the educational funds invested by the state in colleges and universities has also attracted the attention of researchers.Taking 18 provincial universities in S Province as the research object,this paper intends to explore the establishment of performance evaluation system for special financial investment in higher education,rationally evaluate the performance of special fiscal education funds,and dig out the problems affecting the performance of special fiscal education funds from point to area,so as to promote the rational allocation of financial resources in higher education,and to provide reference for the formulation of the national policy for special financial investment in education.This paper introduces the concepts of performance evaluation and so on.Based on the theory of education evaluation and referring to the relevant literature at home and abroad,it finally establishes the input-output performance indicators of the special fiscal education funds in colleges and universities,and then constructs a set of targeted performance evaluation system of the special funds for financial education.Then,it calculates the special fiscal education funds performance of sample universities by using DEA combination methods and Malmquist index model,get detailed data and analysis from different perspectives.Through the horizontal and vertical comparative study of the performance of the financial education funds of sample universities from 2014 to 2016,this paper finds that the overall performance of the sample universities is good,but the production technology is declining.Some universities are not DEA-effective,which is mainly because the production technology index,pure technical efficiency or scale efficiency of colleges and universities has not reached the ideal value,which reflects the shortcomings of scientific research,fund management and school size in the use of special fiscal education funds in colleges and universities.In order to improve the performance of special fiscal education funds in colleges and universities.According to the analysis conclusion,colleges and universities need to strengthen internal management,improve the level of scientific research,personnel training and social services;the government should establish and improve the management and supervision system of special fiscal education funds in colleges and universities,and strengthen performance evaluation.