The Research On The Performance Assessment System Of Public Educational Expenditure In Anhui Province

In the process of historical development, education is a symbol of national quality and the level of civilization, also promote the prosperity of the county. The progress of science and technology, talents are inseparable from the education, in order to make our country becomes the powerful nation of science and technology, the government should assume this responsibility and expand the public education expenditure, the expenditure plays an important role in the development of educationthe problem that our country government paying attention to the income while neglecting the effect of the outcome in the financial management work exists for a long time. As to the performance evaluation of public expenditure, regardless of the academic or government departments, although our country make some achievements, the true performance evaluation still exists a certain distance, compared to the developed area. The effective performance evaluation system of public expenditure has not been established, especially the study of the public expenditures are completely lacking.In view of this situation, this paper based on the evaluation of local public education expenditure, evaluate the basic situation of the public education expenditure in Anhui Province by establishing much perspective performance evaluation indicator system and designing scientific evaluation standards and using operational methods and procedures. On this basis, this paper conducts an empirical analysis and find out some problems of public education expenditure in Anhui Province. In the light of existing problems, this paper puts forward some feasible proposals.This paper is organized into five sections as follows:The first part is introduction. This part firstly introduces the history background and realistic meaning of the study, and then discusses the education research at home and abroad, what’s more, according to the existing problems in the studies,this paper puts forward some originalities.The second part is introduction to the theories of public education expenditure performance evaluation. This part firstly clarifies some basic theories, and then introduces research related to financial education theory, human capital theory, welfare economics theory, principal-agent theory and so on.The third part is the basic framework. This part is mainly from domestic and foreign research results, according to the Anhui Provincial public education expenditure of the actual situation, and then described and analysis the design of indicator system, methods and procedures.The fourth pat is empirical analysis. On the basis of the performance evaluation indicator system, this paper uses the Anhui provincial published statistical data to support the empirical analysis of public education expenditure performance in Anhui Province.The fifth part is the conclusion of the study and policy recommendations.