A Study Of Public Finance Expenditure Performance Of Special Education In China From The Perspective Of Equity And Efficiency

Special education is an important part of our educational system.Since the reform and opening up for forty years,the development level of special education in China has been greatly improved.However,the unbalanced development of special education between regions needs to be paid attention to and solved.The fair and efficient development of special education is the need for modern special education.At present,the government,as the main body of special education in China,has undertaken the main funding of special education in China.From the study of the public finance expenditure of special education,it is not only the requirement of the government public administration but also the requirement of the development of the special education to explore the unbalanced and inadequate development of special education in China.Based on the analysis of the performance of public expenditure on special education,this paper analyzes the balance and adequacy of the development of special education in China from the perspective of fairness and efficiency.In the selection of evaluation index system,39 evaluation indexes were selected.After the questionnaire survey of experts,the membership degree analysis,correlation analysis and identification ability analysis were carried out.Finally,a comprehensive evaluation system composed of 16 indexes was obtained.In the analysis of the fair analysis from the selected indicators,according to the characteristics of fairness,the redesign is divided into three categories: the equity of educational funds allocation,the equity of teachers' power allocation and the fairness of running conditions.After the dimensionless treatment of the data of the two level indicators,the entropy method is used to get three according to the content of the first class index.The weight of the first level index.The grey correlation analysis is used to analyze each level index to get the comprehensive score and ranking of fairness.The results show that our country's special education from 2005 to2015 is becoming more and more fair.Only in 2014 there are great fluctuations,and the differences in various regions have been improved.According to the requirements of efficiency analysis in the screening index system,we set up the first class indicators of the two categories of funds input and school running output.The dataenvelopment analysis(DEA)is used to analyze the input-output efficiency of special education from 2005 to 2015.The results show that the pure technical efficiency of special education in China basically achieved the best,and the scale efficiency fluctuates greatly,there is a fluctuation between 2008 and 2012,and the scale efficiency of 2010 is the lowest in 2010.Then it began to rise slowly,achieving the best in 2014 and 2015.Finally,according to the analysis of the fair comprehensive score and the comprehensive efficiency value of the relationship between fairness and efficiency of Spearman correlation coefficient analysis and draw a time series line map found that our country between 2005 and 2015 between the fairness and efficiency of the Spearman correlation coefficient is-0.7992,the two is a opposite relationship.According to the conclusions of the study,we will make policy recommendations and research prospects.