| Education is an extremely important cause that affects the nation ’s national destiny.China has always attached great importance to education and invested a lot of resources to support its development.According to statistics,the proportion of China ’s national fiscal education expenditure to the total GDP has remained at the 7th consecutive year.Above 4%,with the huge investment,China’s education undertakings have made great progress,and the use of fiscal education expenditures has attracted more and more attention from all sides.General Secretary Xi Jinping emphasized in the report of the 19 th National Congress of the CPC,accelerate building a modern financial system and comprehensively implement performance management;as an important part of fiscal expenditure performance,the importance of fiscal education expenditure performance is greatly enhanced.County-level education is an important part of China’s education system.It mainly undertakes the tasks of basic education.The quality of county-level education is related to the development of a region’s economy,culture and society.It is of theoretical and practical significance to study the performance of county-level financial education expenditure..In recent years,the financial education expenditure of County A in Zhejiang Province has further increased,and the quality of education in the county has been effectively improved.However,there are also waste of resources and inefficient use of education funds.The study of problems and countermeasures,and exploring ways to optimize the allocation of local education funds,are of great significance to the high-quality development of local education,stable financial operations,and long-term social development.This article takes the improvement of county-level fiscal education expenditure performance as the research goal.It is divided into five chapters.The first chapter mainly introduces the background,purpose and significance of the topic selection,the status of domestic and foreign research,research ideas and methods,and possible innovation.The second chapter introduces the definition and theoretical basis of related concepts in this article.The third chapter starts the empirical work of county A’s financial education expenditure performance,and conducts empirical analysis from expenditure performance,allocation performance,output performance and benefit performance.The fourth chapter draws the problems in the performance of county A’s financial education expenditure based on the empirical analysis.Based on the problems found,Chapter Five proposes countermeasures to optimize the performance of county A’s fiscal education expenditure.The main problems found in the research on the performance of fiscal education expenditure in county A are as follows: First,the proportion of local fiscal education expenditure in total fiscal expenditure shows a downward trend,and the growth is unstable.Second,the distribution structure of financial education expenditures is unreasonable,mainly flowing to personnel funds.Third,the output level of local financial education expenditures is not high,the number of students trained by 10,000 yuan of education funds has declined,and the number of teachers is in short supply.Fourth,financial education expenditure has a positive effect on local economic development and narrowing the urban-rural income gap,but it has no significant impact on the employment rate and fertility rate.This article proposes countermeasures to improve the performance of county A ’s financial education expenditure: First,county A should increase the scale of financial education expenditure,strengthen the overall integration of financial education expenditure,and broaden the source of education funds.The second is to optimize the structure of financial education expenditures,establish and improve the education expenditure management system,and reduce the basic expenditures of the education sector.The third is to improve the quality of education in the county,deepen the reform of the education system,optimize the environment for educational development and promote the construction of teachers.The fourth is to build an education performance evaluation and supervision system,deepen the construction of relevant laws and regulations on performance,establish full-process performance management and strengthen education performance management supervision. |