The Research On The Performance Evaluation Of Public Financial Expenditure On Education In Fujian Province

Education is the foundation of national revitalization and social progress.With the advent of the era of knowledge economy,"education plays an important strategic role,adhere to the priority of education development" has become the consensus of the whole country.In recent years,Fujian province has continuously increased its investment in public education,but the contradiction between supply and demand of public finance education funds is still very prominent.Despite the shortage of education funds,Fujian province still has the phenomenon of low efficiency of the use of educational funds and waste of educational resources.Therefore,it is necessary for us to evaluate the performance of public financial expenditure on Education in Fujian Province,solve the problem of "paying attention to fiscal revenue and ignoring the efficiency of fiscal expenditure" in financial management,which is significant to develop the maximum effectiveness of the limited funds.In order to carry out in-depth research on the performance of public finance expenditure on education in Fujian Province,first of all,this paper,on the base of absorbing the results of previous studies and the principle of performance evaluation index design,build more in line with the situation of Fujian Province,more scientific and reasonable,more operational performance evaluation index system of the public finance expenditure on education.Secondly,this paper uses empirical analysis to study the indicators of performance evaluation,including input,configuration,output,efficiency.The study found that the public finance education expenditure in Fujian province has such problems as insufficient investment scale,unreasonable allocation,and the output is not ideal,and so on.Then,this paper uses the DEA model to calculate the efficiency of public finance education funds.After that,it is found that the comprehensive efficiency value of Fujian province has made some progress in the whole country,but it still hasn't reached the DEA efficiency.Finally,according to the results of the performance evaluation and the actual situation of Fujian Province,this paper puts forward the relevant policy recommendations.The results and innovation points in this paper are as follows in briefly: first,we construct the index system of four dimensions of input,configuration,output and benefit,to overcome the defects that traditional research focus only on input and output evaluation,and strive to comprehensive evaluation.Second,the evaluation method is innovative.This paper realize thequantitative analysis of various types of performance,which enhance the reliability of evaluation.Third,using the data of Fujian Province,this paper makes an empirical analysis on the performance evaluation of public finance expenditure on education,then gives the policy suggestions on the basis of the analysis results.