Research On The Performance Of Public Expenditure Of Small-scale Schools In Urban-rural Fringe

Based on the national definition of the scope of public expenditure,this study takes six small-scale schools in the urban-rural fringe in the central provinces and cities of Northeast China as samples,and makes an empirical study on public expenditure.On the basis of establishing the performance evaluation index system of public expenditure,this paper evaluates the public expenditure of six sample schools,and puts forward targeted suggestions by analyzing the actual situation of public expenditure,so as to improve the utilization efficiency of funds and promote the development of small-scale schools in the urban-rural fringe.This study divides public expenditure into basic module,expansion module and development module,and evaluates the effect of public expenditure through the daily operation of schools,students' development level,effectiveness of teacher training and satisfaction of teachers and students.The conclusions are as follows:(1)The level of public funds guarantee for small-scale schools in the urban-rural fringe is generally low;(2)Public funds can only achieve the bottom line goal,and they have insufficient efforts to develop goals;(3)The scope of public expenditure is too broad and vague,which makes it difficult to compare;(4)The financial personnel of small-scale schools in the urban-rural fringe are unprofessional and under heavy pressure;(5)Public expenditure lacks strong supervision and transparency.In view of this,this study puts forward the following suggestions:(1)Improve the level of funding guarantee.Calculate the cost of small-scale schools in the urban-rural fringe to build a more scientific and reasonable way to allocate public funds;(2)Standardize the budgeting of public funds.Equipped with public funds professional financial personnel,set up a professional team;(3)Improve the flexibility of expenditure.Clarify the expenditure items of public funds,improve the flexibility of the use of funds,expand the autonomy of school funds,and ensure the openness and transparency of public funds;(4)Establish performance appraisal system.Quantify the performance evaluation index of public expenditure and clarify the content of performance evaluation of public expenditure.