The Performance Research Of Public Expenditure On Education In Wuhu City

Since the 19th national congress of the communist party of China,the state has paid more attention to the development of education,taking the goal of making China strong in education as the foundation of the great rejuvenation of the Chinese nation.We need to increase investment in education to fill gaps in the field of education.However,as the economy enters the new normal,decline in economic growth,adjusting the economic structure,the implementation cut of massive tax and fee,financial income started to increase tax revenue decline especially part to appear negative growth,while fiscal expenditure must tightening,the public education and rigid inputs to produce a certain contradiction.At the same time,in the process of budget preparation and implementation,there is always the problem of putting more emphasis on input than output,and the performance of public education is not high.Therefore,it is urgent for governments to establish a performance evaluation system for public education expenditure and improve the performance of financial funds.From the perspective of wuhu city,this paper analyzes the status quo of public education expenditure performance evaluation in wuhu city,finds out the problems in evaluation system,evaluation content,responsibility division,evaluation standard,evaluation stage,evaluation index,and analyzes the causes of the problems from subjective and objective aspects.Combined with the problems,the paper establishes the pre-performance evaluation system of public education expenditure at the prefectural level,including reasonable evaluation index,scientific evaluation standard and method,realistic evaluation subject,evaluation stage and evaluation process.By using the performance evaluation system,this paper makes an analysis on the performance of public education expenditure input in wuhu city from 2014 to 2018,and the performance evaluation system of the advance stage is verified,finding out some problems in public education input,such as insufficient input,lack of medium and long-term planning,unreasonable internal structure and unbalanced input between counties and districts,lack of full-time teachers and school space security.In view of the problems,countermeasures and Suggestions are proposed,including establishing the concept of performance evaluation of local government,formulating policies and regulations to improve the performance of public education expenditure,increasing public education investment,optimizing the internal structure of public education expenditure,establishing a scientific and reasonable mechanism of education transfer payment,and continue to improve the strength of education hardware and software.