Research On Performance Evaluation Of Special Fund Expenditure For Compulsory Education In W District

Strong counties make the country prosperous,and counties govern the whole world.During the "13th Five-Year Plan" period,local governments that have long relied on land finances for food have become increasingly stretched under the economic difficulties of "three-phase superposition".In 2020,the "black swan incident"-the COVID19 epidemic is raging around the world,making the contradiction between revenue and expenditure faced by local governments more prominent.Some counties and cities even have difficulties in paying wages,and implementing the “six stability” and “six guarantees” tasks of the central government is arduous.The concept of performance evaluation has a long history,and our country attaches great importance to performance evaluation.In particular,the 19 th National Congress clearly proposed for the first time the budget performance reform requirements for establishing a budget system and comprehensively implementing performance management.Performance evaluation of special funds has also become one of the core content of budget management.Compulsory education special funds account for a large proportion of compulsory education expenditures,and there is an upward trend,while compulsory education,as basic education,accounts for a large proportion of overall education expenditures.Therefore,many scholars have conducted in-depth research on strengthening the performance of special fund expenditures for compulsory education and tried to adopt new models.This will definitely have a significant impact on the entire special fund expenditure management theory and practice.The article takes the performance evaluation of special funds for compulsory education in W district as the research object.The full text is divided into five chapters.First,on the basis of reading a large number of documents,the article’s research background and research significance are discussed,and the current research status at home and abroad is combed.The article mainly uses factor analysis and qualitative and quantitative research methods to carry out research.Secondly,the core concepts and theoretical basis are sorted out,including the definition of the concepts of performance evaluation and compulsory education special fund expenditure performance evaluation.The article mainly uses input-output theory and education equity theory to carry out performance evaluation in W district.Next,the main content of the performance evaluation of compulsory education special fund expenditure was discussed in detail,including the basic principles,element analysis,system construction,method selection,standard formulation,etc.The third part of the article is the core content,an empirical analysis of the special expenditures for compulsory education in W district.After analyzing the basic situation of special funds in the W district,the overall performance evaluation and urban-rural comparative evaluation were carried out.The article obtains the performance status of special funds for compulsory education during the "13th Five-Year Plan" period in the W district through the combination of the efficiency coefficient method and DEA.Finally,the article analyzes and discusses the problems existing in the performance evaluation of special funds and puts forward practical and reasonable suggestions..I hope this paper can be a good exploration for the performance evaluation of the special funds for compulsory education at the county and district level.