Liaoning Province Higher Education Research On Performance Evaluation Of Fiscal Expenditure

The higher education undertaking has always played a crucial role in the development of society as a whole.The 19 th Party Congress put forward the grand goal of developing socialism with Chinese characteristics in the new era to build a socialist modernized nation.Strong countries must lay a foundation for education,and education helps build a strong country.With the development of education,universities and colleges have experienced many problems in the management of teaching and scientific research.From the current situation in Liaoning Province,the total financial expenditure on higher education is insufficient,and in the case of limited financial education funds,some higher education institutions The utilization of financial education funds in schools is low,and there is a certain degree of waste of resources.From this point of view,it is particularly important to formulate a set of effective performance evaluation systems for higher education financial expenditure.The evaluation results are used to analyze the shortcomings of higher education financial expenditure performance evaluation,and corresponding solutions are proposed to ease the waste of fiscal education resources.In recent years,the provincial government and higher education institutions in Liaoning Province have been paying more and more attention to the efficiency of fiscal expenditure.The relevant government departments have issued a number of regulations and methods in this area.However,at present,Liaoning Province's performance evaluation on the financial expenditure of higher education is limited to the theoretical stage.Lack of complete performance evaluation index system.This paper collects data on the financial expenditures of higher education in China and Liaoning Province from 2010 to 2016,and uses comparative analysis to analyze the problems existing in the evaluation of financial expenditure of higher education in Liaoning Province and the gap with the national average.According to the “3E”principle of performance evaluation and the four basic principles of indicator design,consider the actual situation of Liaoning Province's higher education financial expenditure performance evaluation and the availability of data,and construct Liaoning Province's higher education financial expenditure performance evaluation index system.The data envelopment analysis method is combined with the support vector machine model to empirically evaluate the performance of financial expenditures of 22 provincial universities in Liaoning Province.According to the evaluation results,appropriate suggestions are proposed to evaluate the financial expenditure of higher education in Liaoning Province.Work to provide reference.