| Education is the main way to cultivate talents and consolidating basic education is an important guarantee to promote the development of the whole educational cause.Baiyin City of Gansu Province is located in the western part of China.The financial investment in basic education is the main component of the local government’s financial expenditure on education.Therefore,improving the performance of the use of financial funds in basic education is an effective way to promote the development of local education.This paper analyzes the current situation of basic education related fiscal expenditure in Baiyin City,Gansu Province from 2011 to 2020,and studies the main problems existing in the local government’s financial investment in basic education.Through the analysis,we can see that the financial expenditure of basic education increases year by year,but there are still insufficient allocation of infrastructure construction resources,the loss of teachers and excellent students.It shows that the increase of financial investment in basic education has not achieved the purpose of improving teaching quality and promoting the development of basic education.Based on the theory of public goods,the theory of human capital and the theory of cost and benefit analysis,the author constructs the index system of financial performance evaluation in accordance with the Interim Measures for the Management of Performance Evaluation of Public Financial Expenditure in the document of the Ministry of Finance.DEAP2.1 software is used to carry out data envelopment analysis by CCR model and BCC model respectively.According to the analysis of CCR model,the comprehensive technical efficiency of the financial input of basic education in Baiyin City of Gansu Province showed a declining trend,and the number of non-DEA effective years was much greater than that of DEA effective years.Further comparative analysis of the original value,input redundancy,output deficiency and target value of each output in non-DEA effective years shows that the allocation and use of educational financial resources by local governments is not scientific enough.Based on the analysis of BCC model,the comprehensive technical efficiency of financial performance is mainly affected by scale efficiency.The main influencing factor of scale efficiency is the scientific and reasonable degree of resource allocation,that is,under the current technical level of financial performance,the effective way to improve the financial performance of basic education is to further optimize its financial resource allocation.Comprehensive DEA analysis results show that the financial expenditure performance of basic education in Baiyin City of Gansu Province is low,and the corresponding financial education resources are not used efficiently.The main problems are as follows: the allocation of financial resources in basic education is not scientific,and the level of related performance management and performance evaluation needs to be improved.On this basis,it further analyzes the main factors affecting its performance: the degree of attention of local government,the scale of public education financial expenditure,the scientific allocation of public resources,the level of financial performance evaluation of basic education.Straighten out the ideas and main contents of its performance improvement: give full play to government functions,optimize the allocation of financial resources,improve the degree of specialization of financial performance work.Finally,relevant improvement measures are proposed: increasing the investment in basic education,promoting the optimization of the allocation of financial basic education resources,establishing talent management mechanism,strengthening the financial performance management of basic education. |
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