Research On Performance And Optimization Of Fiscal Expenditure For Compulsory Education In G City And N District

Education is the major part of the country,and compulsory education is the cornerstone of education.China has been actively promoting the development of compulsory education and providing fiscal guarantee for the development of compulsory education.The proportion of compulsory education expenditure in the education fiscal expenditure is the largest.The performance management level of compulsory education fiscal expenditure has a critical impact on the overall efficiency of education fiscal expenditure,and is also a key factor in the allocation of education resources.Therefore,it is of great practical significance to improve the efficiency of the use of compulsory education fiscal funds,strengthen the supervision of compulsory education fiscal funds,and standardize the use of education funds,and standardize the use of education funds.This paper takes the N district of G city as the research object,explores the problems and optimization process of the performance evaluation of compulsory education fiscal expenditure.By investigating the problems in the performance evaluation,the gaps between the various level indicators and the qualified benchmark are obtained,and the problems in the performance evaluation of compulsory education fiscal expenditure in the N district of G city are identified.The reasons for the problems are analyzed,and corresponding optimization measures are proposed to improve the performance level of compulsory education fiscal expenditure in the N district of G city.Therefore,this paper focuses on the performance evaluation and optimization research of compulsory education fiscal expenditure in the N district of G city,and discusses it from the following aspects:Firstly,in the current situation investigation,taking the "Framework of Common Performance Evaluation Indicators System" and the "Performance Indicator Library of Guangdong Provincial Finance Budget" as guidance,an indicator model for the performance evaluation of compulsory education fiscal expenditure was constructed.The weight of each level of indicators was determined by the Analytic Hierarchy Process.The original data of the evaluation was collected through the comprehensive use of methods such as document review,personnel interviews,and questionnaire surveys.The comprehensive evaluation of the performance level of compulsory education fiscal expenditure in the N district of G city was conducted by combining qualitative and quantitative methods.The investigation found that the current problems include: unstable scale of compulsory education fiscal expenditure,imperfect system guarantee mechanism for compulsory education fiscal expenditure,low degree of achievement of compulsory education fiscal expenditure goals,and low social satisfaction of compulsory education fiscal expenditure.Secondly,based on the research results,detailed discussions were carried out on the four aspects involved in the problems of the performance evaluation of compulsory education fiscal expenditure in the N district of G city,in accordance with the requirements of the baseline standards.In terms of expenditure decision-making,the lack of long-term planning for compulsory education decision-making has led to unstable scale of compulsory education fiscal expenditure;in terms of process management,the lack of supervision and management mechanism is due to the imperfect supervision mechanism and the lack of professional personnel;in terms of goal achievement,the insufficient supply of educational resources has led to a low degree of achievement of its goals;in terms of social satisfaction,the fundamental reason for the low social satisfaction is that the public’s education demand and information demand have not been met.Thirdly,based on the analysis of the problems existing in the performance evaluation of compulsory education fiscal expenditure in the N district of G city,on the basis of clarifying the "4E" performance standard as the optimization principle,taking the public goods theory as the theoretical framework,using the government performance evaluation,fiscal expenditure performance evaluation theory and other theories,respectively,the investment decision,process management,target realization Put forward corresponding optimization schemes and suggestions in areas with problems such as social satisfaction.Finally,based on the analysis of the problems in the performance evaluation of compulsory education fiscal expenditure in the N district of G city,and guided by the "4E" performance standard optimization principle,the public product theory was used as the theoretical framework,and the theories of fiscal expenditure performance evaluation were used to propose corresponding optimization plans and suggestions for the areas of investment decision-making,process management,goal achievement,and social satisfaction of compulsory education fiscal expenditure.This paper conducts an in-depth study on the performance evaluation of compulsory education fiscal expenditure in the N district of G city,analyzes the causes of its problems,and proposes targeted optimization plans.The research results have certain reference significance for improving the management level of compulsory education fiscal expenditure in other county-level areas while improving the management level of compulsory education fiscal expenditure in the N district of G city.