Study On Eductioan Spending Evaluation Of Higher Education

As an important part of the whole evaluation system of higher education, the evaluation of expenditures is an critical approach to increase funds efficiency and optimize the allocation of educational resources. The establishment of expenditure evaluation system is not only required by the development of individual college, but more importantly the healthy growth of the education cause. With education quality and funds efficiency being greatly concerned, monitoring and evaluation is the important measure to ensure the transparency of higher education. Under the new accounting system coming into effect on January 1,2014, the financial management activities in higher education are different, a good consideration of the new accounting system into the expenditure evaluation is needed.This paper clarify the research direction through the approach of literature research. The education expenditure mentioned in this paper refers to the education cause expenditure, the new accounting system divide the original personnel expenditure and public expenditure into education cause expenditure, scientific research cause expenditure, administrative expenditure, logistics logistics and retirement expenditure. With the new public management theory, principal-agent theory and performance management theory as the guidance, this paper constructs the evaluation system for education expenditure, combined with the new changes in expenditure classification of the new accounting system.The evaluation system comprises evaluation of financial and non-financial performances. The evaluation of financial performance includes the evaluation of financial amount, structur e and efficiency from three aspects of amount, structure and efficiency through an analysis of factors affecting it.The paper stresses on the financial performance evaluation and uses impro ved Wooer weight grade method for evaluation and Delphi method for weight assignment. Th e paper recognizes non-financial performance as a necessary part of expenditure evaluation bu t will not elaborate on this part. Wu shulian college ranking list made from two non-financial i ndicators of teaching and research is well recognized, which therefore is used in the paper to make evaluations on non-financial performance.Taking the city of Tianjin as an example, this paper confirms the possibility of the implementation of evaluation of educational expenditures, through the analysis of the current financial management environment of universities in Tianjin. Using the performance indicators evaluation system, this paper makes a comprehensive performance evaluation about three universities in Tianjin for recent three years, analyzes the evaluation results, indicates the factors affecting the performance of higher education, and puts forward the measures to improve performance.