经济发达地区义务教育财政支出绩效评价的实践及思考

The Practice and Thinking of Financial Expenditure on Compulsory Education and its Performance Evaluation in Developed Areas of China

发达地区在经济保障到位的情况下,财政投入如何支持义务教育的高位均衡发展,如何评价高位均衡的效率,是财政支出评价的重点。教育资金的使用应由关注硬件的投入逐步转向到以人力资源建设为主,缩小城乡和校际差异仍然是义务教育投入的重要使命。

As the financial input in Chinese developed areas is enough, how we evaluate the effects of the education becomes the key point of financial expenditure performance evaluation. The paper gives some advice to input more to teachers and rural areas than constructions and urban areas.