The Research Of Wujiang Public Education Expenditure Performance Evaluation

Investment in education is to support the country’ s long-term development of basic, strategic investment is an important material basis for the development of education, the focus of public financial security. As China’s fiscal revenue growth, local governments at all levels in accordance with the "Education Law" and th e "China Education Reform and Development Program" requirements, and continuously im prove the financial investm ent in education spending. On the one hand, the rapid d evelopment in recen t years, public education, increasing educational needs of citizens, on the other hand, lim ited financial income, public education resources are very lim ited, how to i mprove efficiency in the use of publi c expenditure on education, as far as possible to m eet the educational needs of all the people, implementation of performance evaluation is an important means to achieve this goal.Public education expenditure performance evaluation is a means to improve the financial education fund allocation and use of benefits fo r the purpose of the expenditure behavior of the educational process and the results of objective and fair judgm ent, to promote financial education funds allocation and use ef ficiency, protect public education policy ef fective implement. Performance Evaluation of Educati onal Expenditure related to the activities o f four processes, namely, investment management, outputs, effects, not only to ensure that the size of spending on ed ucation, and focus on im proving the quality of education spending. From the practice of W ujiang Public spending on education starting in fiscal expenditure Performance Evaluation basic theory, focusing on Wujiang public education spending index system and perfor mance management, summed Wujiang public educ ation expenditure performance evaluation of the basic objective of general methods and indicators, carding a comprehensive evaluation of public expenditur e on edu cation, specific indicators. In particular, the introduction of W ujiang New Ki ndergarten constraction special funds case study, the use of specific indicators, the us e of evaluation m ethods, evaluation results generated will be specifically described, more intuitive and specifically reflect Wujiang public education expenditure perform ance evaluation index system and performance management mode.During the study, I found that the dom estic fiscal expenditure performance evaluation environment is not yet m ature, lack of the performance evaluation system and rely on the absence of serious implementation details. Wujiang public education expenditure performance evaluation is the same, there are many issues, such as performance goals are not clear, index system is not scientific, perfor mance results are difficult to use and so on. Therefore, to further to improve the performance evaluation of public spending on education, There is need to learn the successful experience at hom e and abroad extensive, in-depth summary of the results of the work has been carried out performance evaluation, perform ance evaluation system to prom ote the construction, to build a scientif ic index system and push the performance evaluation results applied to the allocation of public f unds in education. T o enhance Wujiang public education expenditure performance and performance management, there need more practice.