Research On The Construction Of Performance Audit Evaluation Index Of Financial Expenditure In Compulsory Education

In recent years,China's increasing of compulsory education of the state financial capital spending to support the development of compulsory education,and the country attaches great importance to the Midwest regional education development,actively promote the Midwest compulsory education balanced,although education special funds to support increasing,but the fund use efficiency is not high,resulting in loss of funds serious waste phenomenon.As the 19 th national congress of the communist party of China(CPC)put forward the comprehensive implementation of performance management,the performance evaluation of the special financial fund was actively carried out.The performance audit evaluation of the financial expenditure on compulsory education was beneficial to the performance management of the special fund.At present,the compulsory education performance audit and evaluation index of the related research is relatively small,the theoretical system and application of performance audit evaluation practice has many problems,how to solve the consensus has not been unified,taking Gansu province as an example,tries to build the compulsory education finance expenditure performance audit evaluation index,in order to improve the current compulsory education in Gansu province of fiscal expenditure performance audit evaluation to provide a degree of support,and promote the efficient use of compulsory education spending.Adopt case analysis method,this paper first to the compulsory education finance expenditure performance audit and evaluation at home and abroad related theories,the present situation of carding,and then introduces the present situation of compulsory education present situation,the performance audit of fiscal expenditure in Gansu province and its existing problems,and on the basis of performance audit problems build compulsory education finance expenditure performance audit evaluation index.Secondly,a comprehensive analysis is made on the data of primary and junior high schools in Gansu province from 2004 to 218 by using the data envelop analysis method.Finally,On the basis of the research results and the actual situation of the performance audit,the author puts forward some Suggestions for the performance audit evaluation of the financial expenditure on compulsory education in Gansu province,such as improving the punishment of the financial expenditure on compulsory education and strengthening the performance audit.