Research On Performance Evaluation Of Financial Expenditure Of YZ Public Ordinary High School

With the prosperity and development of Chinese social economy,the scale of fiscal expenditure is also expanding.The increasing public budget expenditure promotes the orderly development of all walks of life in society,but it also causes problems such as waste of fiscal funds,low efficiency,and failure to achieve the expected results.In order to improve the management of budget funds,optimize the allocation of resources,and improve the quality of public products and public service level,China has started to implement the reform of budget performance management.As an important link in the reform of budget performance management,the performance evaluation of fiscal expenditure has attracted much attention.Scholars have also carried out a large number of studies on the performance evaluation of fiscal expenditure.However,in many studies,there are few studies on the performance evaluation of fiscal expenditure in public ordinary high schools.Public ordinary high schools,as institutions that perform the government educational service function,have obvious industry characteristics.According to the requirements of budget performance management reform:improving the performance evaluation index system in every industry and field,it is necessary to carry out research on the performance evaluation of public ordinary high school financial expenditure.In view of the above,on the basis of referring to relevant theories and literatures at home and abroad,starting from the analysis of the current situation of public ordinary high school financial expenditure performance evaluation,this paper introduces the balanced score card as a framework of index system,combined with the overall strategic goal of public ordinary high schools and the specific reality of school operation,set up the public ordinary high school financial expenditure performance evaluation index system.Then,through the application of analytic hierarchy process,weight is given to each designed indexes,so that the index system forms an organic integrity.Finally,taking YZ senior high school as an example,the index value is calculated according to the relevant data of YZ senior high school,and the calculated index value is dimensionless processed by the efficiency coefficient method.Combined with the index weight,the quantitative evaluation result of performance evaluation is calculated.The performance evaluation index system of public ordinary high school financial expenditure established in this paper fully combines the running practice of public ordinary high schools and can provide reference for the performance evaluation of many public ordinary high school financial expenditure.Using balanced score card to construct index system can make performance evaluation stick to school development strategy and improve the applicability of performance evaluation.Using AHP to set the index weight can optimize the index structure and improve the scientificity of performance evaluation results.Quantitative evaluation results are calculated by linear weighting of index values and weights,which not only improves the operability of performance evaluation,but also helps to realize comparison and analysis of evaluation results,thus improving the practicability of performance evaluation.