A Study On The Efficiency And Influencing Factors Of Special Education Fiscal Expenditure

In the construction of socialism with Chinese characteristics,it is necessary to improve the social welfare of the disabled.At present,our country emphasizes to run special education well and to achieve better development of the disabled through raising their educational level.The development of special education needs the support of financial funds,how to bring into play the efficiency of financial funds,increase the provision of special education services by local governments,and meet the needs of school-age students with disabilities to receive educational opportunities,become the main content of the research in the field of government management.In recent years,the development of special education has made remarkable achievements,but there are also problems and challenges.Through the analysis of the development of special schools in our country,it is very important to find out the important reasons that affect the use of special school funds.This article from the special education financial expenditure as the cut-in point,has carried on the empirical research to our country each place special financial expenditure input.This paper constructs the evaluation index according to the process of production factors.DEA-BCC model is used to analyze the static efficiency and dynamic efficiency of special education expenditure of local governments in 31provinces(cities)of our country.Tobit model is used to analyze the influencing factors.The results show that:(1)from 2015 to 2020,the efficiency of special education expenditure of local governments is generally low,only 4 provinces have DEA efficiency.The low efficiency of pure technology results in the loss of comprehensive efficiency.(2)The Total factor productivity Total factor productivity showed the trend of “Rising first and then falling”,and the technical efficiency and the technical efficiency changed in the same direction.The low level of technological progress of local governments has restrained the growth of the Total factor Productivity Index.(3)The financial pressure has a positive effect on the efficiency of special education expenditure,and there is an inverted U-shaped relationship between fiscal decentralization and the efficiency of special education expenditure.According to the above analysis,the recommendations in this article are as follows:(1)improve the evaluation system of special education to improve the management level of special education expenditure;(2)Deepening the reform of power and expenditure responsibility to promote the matching of financial power and expenditure responsibility;(3)Reduce disorderly financial competition and optimize the structure of government financial expenditure;(4)Increase financial investment in special education to encourage social resources involvement;(5)Strengthen the construction of modern educational equipment to promote the sharing of teaching resources.