Research On Performance Audit Of Basic Education On DEA Model In G Province

The high-quality development of China’s economy has put forward higher requirements for the level of human capital.In addition to the further professional training of talents in higher education,the development of basic education is particularly important in supporting the human resources reserve.As the development of basic education enters a high-quality stage,the scale of investment in basic education has gradually expanded,the richness of educational resources has been gradually enhanced,and the problem of unbalanced and inadequate distribution of educational resources has come to the fore,seriously restricting the quality and balanced development of basic education.As a public good,basic education needs to be developed not only through the market mechanism but also through the regulatory effect of national governance to ensure a more equitable and efficient allocation of resources across different regions and between urban and rural areas.Performance auditing,as an important part of national audit governance,has been effective in optimizing the allocation of resources and improving the efficiency of resource use.However,in existing studies,the analysis of the influencing factors of basic education is mostly focused on the construction of information technology,education financial investment,and education funding guarantee,but lacks an in-depth discussion on the important influence of the state audit and other monitoring systems in the development of basic education.Therefore,this paper attempts to supplement the influencing factors of basic education development from the perspective of performance audit supervision.To bring into play the role of government performance audit in the process of basic education governance,effectively collaborate with government departments to carry out education governance,influence the efficiency of the allocation and use of education funds,promote the implementation of education policies,optimize the basic education management system,play the functional role of audit services in national governance and promote the development of basic education to provide help.In view of this,this paper starts from the background of the development needs of basic education and performance audit service to national governance,combines the results of existing literature and the support of immune system theory,fiduciary responsibility theory and economic efficiency theory,selects the basic education performance audit of 18 cities and states in G province from 2015 to 2020 as the research object,and investigates the main body of basic education performance audit work,audit function,audit content,audit results and rectification and improvement in G province,A detailed analysis of audit methods,audit results and rectification was conducted,and it was found that due to inadequacies in the independence of audit subjects,staffing,the application of performance audit techniques and analysis methods,the setting of evaluation indicators and the supervision system,etc.,there were problems in the basic education performance audit such as the audit scope ignoring output,narrow audit focus coverage,a single audit evaluation method,insufficient application of audit techniques,and the strength of rectification and investigation of audit results Inadequate audit techniques,and insufficient efforts to rectify and punish audit results.In this context,the necessity and feasibility of optimizing the performance audit of basic education from the perspective of efficiency are emphasized.Based on the results of measuring the efficiency of basic education resources in 18 cities and states,we systematically analyze the resource allocation of basic education,point out the current problems in resource allocation,apply the feedback and problem analysis to basic education governance activities,discuss optimization measures to improve basic education governance from the perspectives of both government governance and audit governance and provide a reference for decision-making to improve the education governance system.