Design Of Performance Evaluation System For Financial Expenditure Of Compulsory Education At School Level

Compulsory education is closely related to everyone and has received extensive attention recently.Although the financial investment related to compulsory education continues to grow,the current unreasonable allocation and inefficient use of financial resources lead to the lack of financial resources to play its role.Therefore,the performance evaluation of compulsory education financial expenditure is very necessary as a new public expenditure management tool,which can improve the performance awareness of relevant departments and schools,guide the flow of financial funds and improve the efficiency and effectiveness of fund use.According to the principal-agent theory,the fiscal expenditure of school-level compulsory education can be divided into two stages:financial input period and compulsory education service input period.Therefore,the performance evaluation related to this should not only be evaluated from the perspective of financial input,but also from the compulsory education service.Through reviewing and combing the literature,combined with the domestic and foreign practical experience of educational performance evaluation,this paper improves the evaluation system by analyzing the current performance evaluation,making the evaluation system more suitable for the performance evaluation of the compulsory education financial expenditure at the school level.The results of the implementation are analyzed,and recommendations are made on this basis.It has important theoretical and practical significance for the performance evaluation of fiscal expenditure of school-level compulsory education.This paper attempts to establish an indicator system for the performance evaluation of school-level compulsory education financial expenditure and verify it.This paper is divided into six chapters,which are analyzed by the route as follows:theoretical research to empirical research and to suggestion and outlook.The first chapter introduces the research background and significance,and expounds the research content,research ideas and methods,and the framework of the paper.It summarizes the existing research on the performance evaluation of compulsory education financial expenditure,and establishes the performance evaluation model and evaluation index.The literature is summarized in five aspects:principles,evaluation index dimensions,evaluation methods,and performance evaluation systems.Finally,the innovations and shortcomings of this paper are pointed out.The second chapter summarizes the experience from the construction of the index system,the evaluation subject,the system construction and the application of the evaluation results by introducing the performance evaluation theory of compulsory education financial expenditure and the practical experience of domestic and foreign education performance evaluation,combining the basic theories and methods.The introduction laid the foundation for the following construction of the indicator system,and in this chapter the particularity of the performance evaluation of compulsory education financial expenditure has also been analyzed.The third chapter introduces the relevant background and existing problems in the performance evaluation of the financial expenditure of compulsory education in the Y area,and proposes improvement directions for the problem.Through the decomposition of the overall goal and specific goal of performance evaluation,combined with the principle of indicator design,the performance evaluation system is designed according to certain logic and method.The fourth chapter not only verifies the above performance evaluation system in the Y area for empirical research,but also uses the DEA method to evaluate.The results of the performance evaluation of compulsory education financial expenditure has been analyzed in this chapter.The fifth chapter puts forward suggestions for optimizing the performance evaluation of fiscal expenditure of school-level compulsory education.The sixth chapter summarizes the full text and conducts research prospects.In the design of specific performance indicators of compulsory education financial expenditure performance evaluation,the basic theories and methods based on this paper include new public management theory,4E principle,principal-agent theory and input-output analysis method,and the indicators are divided into financial input evaluation indicators and There are two categories of compulsory education service input evaluation indicators,in order to achieve the overall and specific objectives of performance evaluation,and a comparative analysis of fairness through the comparison of financial expenditure performance indicators of schools in urban and urban areas.Through the analysis of the evaluation results,it provides a direction for improving the performance of schools in the Y district.In order to obtain comprehensive satisfaction indicators,this paper surveyed 8 junior high schools,12 primary schools and a nine-year consistent school to obtain relevant data through questionnaires.The index system and the evaluation method used in this paper are both objective,accurate and operational,which also have high value in the practice of school-level compulsory education financial expenditure performance evaluation.In view of the optimization of the performance evaluation of fiscal expenditure of school-level compulsory education,this paper gives suggestions from four aspects:establishing performance evaluation database,standardizing evaluation process,strengthening legal system construction,and strengthening application of evaluation results.It is hoped that through the research and suggestions in this paper,it can provide reference for the performance evaluation of fiscal expenditure of school-level compulsory education.