Education Alleviating Poverty Precisely In A Fiscal Way: Performance Objectives And Empirical Testing

Education is the fundamental policy to block the intergenerational transmission of poverty.Education alleviating poverty precisely in a fiscal way is the embodiment of public finances value,and it is also the material guarantee for ensuring the completion of China's poverty alleviation tasks in the new era.Historical experience shows that the key of fiscal policy is implemention.From the perspective of the financial fund management process,it is of great significance to clarify the performance objectives and test the degree of achievement of the objectives,as it helps to find problems,improve expenditure performance,improve public finance credibility and execution,enhance political trust,and promote theoretical innovation.Sorting out the evolution process of China's fiscal education alleviating poverty precisely policies,the fiscal education alleviating poverty precisely performance goal includes the value goal of equity and justice,and the quantifiable technical goals.This feature coincides with the value rationality and instrumental rationality of fiscal expenditure performance evaluation.Based on the logical relationship between them,the concept and method of financial performance evaluation and the structural dimension of economy,efficiency,effectiveness and equity,construct a structured target inspection system.On the one hand,using the questionnaire survey and other methods to obtain the basic source of data,taking the2016-2017 Guangdong Provincial Education Alleviating Poverty Precisely Fund as an example,the quantitative target was tested.The results showed that the overall performance of the special funds was at a general level,and there were problems such as inaccurate identification of subsidy objects and insufficient financial compliance of some grassroots units.On the other hand,value is attached to the individual,and from the perspective of individual development rights,based on Maslow's hierarchy of needs,using in-depth interviews and observation methods,the value objective of fiscal education alleviating poverty precisely was tested.Value “Poverty Alleviation” got attention and received results,but the problems caused by the expenditure were also obvious,including the basic physiological support for objectives being insufficient,the safety risking in rural education,the socialization of students in teaching points being not guaranteed,the poor families refusing to get help and showing “poor and helpless”,and the poor students lacking endogenous motivation.The reason was that high-intensity assessment and separation of powers and responsibilities leading to target replacement,dislocation of authority and overlapping of functions between poverty departments and education departments,poor dataconnectivity between education systems across the country,weak finance at the grassroots level,which was not able to support long-term huge investment of education alleviating poverty precisely,the immature value target inspection system of fiscal education alleviating poverty precisely,and so on.Financial performance evaluation is a methodology for finding and solving problems.From the perspective of “tool-value”,based on existing problems,analyzing the causes,ensuring the achievement of fiscal education alleviating poverty precisely goals,it is necessary to attach great importance to the integration of value objectives and quantitative goals,emphasize the value orientation of “people satisfaction”,establish “poverty department identification,education department recognition provision” targeting mechanism for poor students,establish a national education data network based on the central education work leading group,strengthen the educational financial input incentive mechanism,and build a“provincial-based” education fund management system.At the same time,based on the actual situation of the grassroots,a corrective mechanism for the target and a fault-tolerant mechanism are needed at the grassroots level.This research is involved in the field of performance evaluation of fiscal expenditure and the field of education alleviating poverty precisely.The main innovations are as follows:first,this topic spans three subject areas,including public administration,finance,and education,and the research is about a major issue for the country to promote poverty alleviation;second,this paper stresses the distinction between value objectives and quantitative objectives,which corresponds to “4E” evaluating dimension of fiscal expenditure performance evaluation,and pushes the target correction.At the same time,the sample size involved in this study is limited,and the output targets tested are simple.Issues like these are subject to further investigation.