| In recent years, with the development of the economy, the implementation of family planning and the acceleration of Urbanization, the number of admission of new students reduces year after year, which leads to the irrational disposal and the great waste of the resource of education. In order to promote the optimal grouping of these resources and achieve the economy of scale running, the readjustment of distribution for the primary and middle schools becomes one of the most important actions to solve it. In the process of the adjustment, the sharp reduce of the quantity for schools underlines that the dismantling teaching points and combining schools turn out to be one of the most significant statistics. So we have to evaluate the achievement for the expenditure the user for the educational funds, names all primary and middle schools, then we can evaluate the statistic of the dismantling teaching points and combining schools from bird’s-eye view.Based on the introduction of the general performance evaluation system of fiscal expenditure and the comparing of different evaluation methods, we choose the BSC as the method of performance evaluation. From four dimensions of the BSC,names financial level, student level, internal operation level, learning and growing level, we constructs the performance evaluation system of fiscal expenditure which is applicable to dismantling teaching points and combining schools. This thesis not only presents the policy evaluation from the angle of efficiency but also from the view of inpartiality, both lead to the conclusion as below.Firstly, from the angle of efficiency, comparing with the traditional efficiency evaluation method, the balanced scorecard evaluation method brings some flexible indexes that cannot measure accurately with financial data into the expenditure performance evaluation system. The evaluation result is more scientifically comprehensive. In addition, the effect of the policy of dismantling teaching points and combining schools on a single school is reflected, but the effect is not obvious. Through the empirical research we also found that, within the region between similar schools,the differences of fiscal expenditure performance are not obvious,too. The main difference between schools is not reflected in quantifiable hardware resources, but also embodied in some software resources that are difficult to quantify.Secondly, from the view of inpartiality, respectively from the angle of teachers and students, this paper choose some indexes that reflect education justice,including explores the public funds, student/teacher ratio index and teachers in supplies such as the average wage income and teacher training funds indicators. After using engineered discrimination coefficient and through the research of different years index data with the degree of convergence, it proves that the diffusion degree withdrawal point set measures in the education fair target and realize regional urban and rural education fairness goal does posses positive role. |