Our Basic Financial Education Expenditure Performance Evaluation Studies

As the foundation of the national education system, basic education which isimplemented by the country is the most elementary form for the citizens to learn culturalknowledge and basic ability. It has a significant impact on the upper education and thequality of the citizens. The contradiction between supply and demand of basic education inour country reflects the difficulty of the work, also determines the necessity ofperformance evaluation of fiscal spending on basic education. When our country is makingprogress from scale development to the connotation development, it is bound to make therigorous and scientific evaluation. Based on a broad range of literature, the paper startstheoretical exploration and the analysis of the key problems from the economics,management, education aspects.The article consists of six parts and it mainly studies the important problems appearedin performance evaluation of fiscal expenditure on basic education. The first part is theintroduction of the background and the meaning of the topic, the research situation at homeand abroad, and the elaboration on research ideas, methods and innovation points. Thesecond part is the definition of the concept and the explanation of the related theory. Thethird part is to discuss the practice of performance evaluation of our basic education,analysis it by using secondary relative efficiency model and make qualitative evaluationthrough the problems brought by external environment and regional differences and basiceducation performance evaluation itself. In the fourth part lists some better performanceevaluation systems and practice, and then sums up some experiences, such as the relationbetween performance evaluation and budget, supporting systems, research and innovation.Finally, the paper comes up with some opinions and suggestions for performanceevaluation of financial expenditure on China’s basic education.