Performance Evaluation Of Rural Teachers' Subsidy Policy In L City

The special fiscal funds have the characteristics of strong policy,and each fund is closely arranged around the central or higher-level policies,which largely reflects the government's policy choices.Therefore,the performance evaluation of special fiscal expenditures is essentially a fiscal expenditure Policy performance evaluation.All along,we have mainly evaluated the performance of financial special funds in terms of financial and operational aspects.The evaluation content is mainly the standardized management of funds and the effectiveness of their use of funds,often ignoring the public and policy nature of their special funds.,There are certain limitations.In recent years,with the gradual deepening of financial expenditure performance evaluation,China has gradually developed from general project expenditure evaluation to departmental overall expenditure evaluation and expenditure policy evaluation.However,the current performance evaluation of expenditure policy is still in the exploration and initial stage.Most scholars mainly conduct research at the theoretical level,and the research at the practical level is still blank.In order to solve the problem of “not going,not keeping,and not teaching well”for rural teachers,in 2013,the country,provinces,counties and cities successively issued subsidy policies for rural teachers.As a benefit of more than 3.6 million rural teachers in the country and 330,000 rural teachers in Guang dong Province,it has invested heavily in financial expenditure policies,and has made significant contributions to promoting the development of rural education.Whether the policy has deficiencies that affect the realization of its goals,or whether it can be implemented during its implementation,and what impact,what role it has played,and what benefits have been generated,requires our professional,scientific,and systematic Analysis and evaluation.However,it has been 7 years since the introduction of the policy,and there is very little research on it in the academic world.Therefore,the evaluation of the performance of the rural teachers' living allowance policy is imminent.This paper explores the construction of the fiscal expenditure policy performance evaluation index system and standards,and conducts performance evaluation of the entire process of formulating,implementing,and effecting the implementation of ruralteachers' living subsidy policies in L city.To improve scientifically formulate policies and effectively implement the implementation of policy exploration,so as to achieve aims.Through the performance evaluation,it was found that the L city rural teachers' living subsidy policy has problems such as low participation of rural teachers,unreasonable division of living subsidies,heavy financial expenditure burden,execution efficiency to be improved,and poor sustainability.It proposes accurate identification of living subsidies.The target groups of the policy,increase the participation of rural teachers in policy formulation,increase the promotion of rural teachers ' living subsidy policies,rationally divide the level of living subsidy distribution,increase the investment of provincial funds,and improve the policy implementation supervision mechanism,etc.Provide reference for better implementation of rural teachers' living allowance policy.