The Performance Evaluation Of Tibet Higher Education Financial Expenditure

Higher education is the highest level of our country’s education system,which plays an important role in social development.Since the expansion of higher education enrollment in 1999,the number of higher education enrollment has been rising.The number of students in Higher Education in China has increased from 4.1342 million in 1999 to 40.02 million in 2019,and the gross enrollment rate has also increased to51.60% in 2019.As a result,China’s higher education has chansformed from elite education to mass education.Tibet(Tibet Autonomous Region,referred to as "Tibet")is affected by history,geography and other comprehensive factors and its particularity.Compared with other provinces of our country,higher education in Tibet started later.Since the reform and opening up,the scale of higher education in Tibet has also shown a certain growth trend.In 2019,the gross enrollment rate of higher education in Tibet is 47.65%,which is still a gap compared with other provinces in China.However,compared with the population base of Tibet,a great achievements have been made.According to the official website of the Tibet Education Department,the expenditure on higher education in the final financial expenditure of Tibet in 2018 was 1.934 billion yuan,accounting for 8.44% of the total expenditure on education in the financial expenditure of Tibet,indicating that the expenditure on higher education accounted for half of the total expenditure on education in Tibet.With the continuous expansion of the scale of higher education,the financial expenditure of higher education shows a substantial growth trend.For the aspect,the state has begun to pay more and more attention to the efficiency of the use of higher education financial funds.At the same time,the relevant government departments have also formulated the corresponding evaluation mechanism and management methods.The implementation of the finance expenditure performance evaluation,after more than ten years of practice,China’s finance expenditure performance evaluation system and mechanism is gradually improve,Tibet has followed the pace of our country,the finance expenditure performance evaluation is also gradually formed its own system and mechanism,and in the evaluation system also to set up a corresponding finance expenditure on education to provide a reference for the selection and index system,but the early,middle and higher education in different levels of finance expenditure and no separate evaluation and examination,especially for higher education finance expenditure performance evaluation of this block,the relevant academic theory deepening study also is less,The performance evaluation of Tibet’s higher education financial expenditure can be further optimized and studied under the premise of the existing evaluation mechanism system.This paper collects and education statistical yearbook from 2012 to 2018,education funding statistical yearbook and the state of education funds perform statistical data,the comparison research method analysis of present situation and the development of higher education in Tibet.The status of Tibet higher education spending,reference existing fiscal expenditure on education in Tibet listing shown by the performance evaluation indicators,combined with the actual situation of higher education in Tibet,and the characteristics of the use of data envelopment analysis,constructed 17 indexs Tibet corresponds to the screening phase of higher education financial expenditure performance evaluation index system.At the same time,using the Analytic Hierarchy Process(AHP)empirical points,try to evaluate Tibet’s high education financial expenditure efficiency,according to the results of AHP empirical analysis for Tibet in higher education financial expenditure performance evaluation,and puts forward constructive Suggestions,for in-depth and detailed Tibet to carry out the performance appraisal of expenditure of higher education finance work to provide reference.