Study On Performance Management Of Education Budget

Education is the foundation of a century-long project.As the state attaches great importance to education,the investment in education has increased year by year.Fan County education system in 2017,the total investment in education funds for 664.585 million yuan,to 2020 increased to 783.9503 million yuan,the continuous increase in education investment makes the county’s lack of education funds to effectively improve.However,in the case of increasing funds year by year,how much effect education funds have on the normal operation of schools and guarantee the teaching order,and how much social benefits can be obtained,which are the performance issues that have attracted much attention in recent years.County education shoulders the important task of basic education in China’s education system,which is related to the development of regional economy and culture.In recent years,the education system of Fan County has formed a preliminary budget performance management system,but there is still a certain distance from the requirements of the superior.Therefore,this paper aims at the implementation status and existing problems of budget performance management in fan County education system in recent years,and earnestly explores ways to improve budget performance management in county education system.Through the study of this paper,it provides a basic path for the improvement and perfection of the budget performance management of county education departments.First of all,through the understanding of the new public management theory,public finance theory,incentive theory,put forward the complete education funds budget performance management system,specific for the performance management by objectives,performance indicators and standard system,performance evaluation mechanism in advance,performance monitoring,performance evaluation and application results,performance management incentive constraint mechanism.Secondly,this paper sorts out the implementation of budget performance management in Fan County education system in recent years,and thinks that the system has basically achieved the management mode of "all-round,whole-process and full-coverage",but there are still some problems in the specific implementation,such as incomplete target setting and one-sided evaluation indicators.The main reasons are weak awareness of performance management,lack of performance management personnel and the complexity of educational activities.Finally,based on the above analysis,and through issuing questionnaires and interviews to the beneficiaries and relevant management departments,countermeasures such as strengthening publicity and improving the evaluation index system are put forward.Article put forward the basic education department should actively explore,bold practice,constantly perfect the budget performance management system,improve the corresponding evaluation index system and evaluation standard,correct performance characteristics and demands of education itself,to strengthen the research of education funds management,in order to ensure that the direction of the education funds budget performance management,promote the healthy development of the education.