Research On Establishment Of Evaluation Index System Of X County Primary School Education Performance Audit Based On BSC

With the implementation of the Compulsory Education Law of the People's Republic of China and the enhancement of China's economic strength,the central government has continuously increased its investment in compulsory education.According to the Statistical Express of National Education Funds in 2017,the total investment of national education funds in 2017 is about 4255.7 billion yuan,of which the total investment of national financial compulsory education funds is about 1935.8 billion yuan,accounting for 45.49% of the total investment.It has become an inevitable trend for auditing institutions to conduct performance audits on the input and operation of public resources in order to improve the economy,efficiency and effectiveness of the use of resources.Compulsory education,as an important part of public resources expenditure,has a huge volume of resources,which makes a unique contribution to social economy.Performance auditing can improve the operational efficiency of primary education.A set of scientific performance audit evaluation index system is the criterion for auditors to evaluate and judge whether the audited items are good or bad,the link between audit objectives and audit methods,and the basis for the formation of audit opinions or conclusions.Based on the new public management theory,public trusteeship economic responsibility theory and information asymmetry theory,the concepts of performance audit,primary education performance audit and performance audit indicators are defined through reading domestic and foreign literature and field research.Through on-the-spot investigation,it is found that the performance audit of primary school education is not fully carried out at present.There are still some problems in the existing evaluation index system,such as the lack of scientific and systematic design of evaluation index,the lack of audit criteria matching with the evaluation system,and the urgent need to build a scientific and perfect performance audit evaluation index system to provide loans for the practice of performance audit of primary school education.Jian.In this paper,according to the current situation of primary school resources investment in China,using the principle of balanced scorecard,referring to the performance indicators under the "two-based" policy,considering the differences between schools and enterprises,the financial dimension of the balanced scorecard is changed to the dimension of funds allocation,and the other three dimensions are retained.Then from these four dimensions,we construct the evaluation index system of primary school education performance audit,and set up nine secondary indicators and 26 tertiary indicators.Taking X County primary school as an example,we clarify the weight of each indicator through analytic hierarchy process,and use efficiency coefficient method to deal with the value of each indicator in dimensionless way,and then calculate the corresponding score of each indicator.The weights and scores are summarized and the corresponding total scores of the four dimensions are obtained.Among them,the scores of funds allocation and internal process dimension are lower,which indicates that the performance output of X County primary school on these two dimensions is not obvious.It is necessary to increase the investment of teaching funds and teachers,improve the treatment of teachers,and recruit more excellent teachers.The higher scores of customers and learning and growth dimensions indicate that the performance output of X County primary schools in these two dimensions is satisfactory.It can be seen that they attach importance to the quality of students' education and the cultivation of teachers' teaching ability,and only need to maintain.Through in-depth analysis and evaluation of primary education performance output in X county,this paper aims to provide some reference value for the development of primary education performance audit evaluation..