政府财政教育支出绩效评价研究

A Research on the Evaluation of the Performance of Government Financial Expenditure on Education

财政教育支出作为政府公共支出的一个重要部分,支出量大,涉及面广。财政教育支出的绩效划分为支出的过程绩效(包括配置绩效和耗用绩效)、成果绩效和监管绩效。成果绩效的评价是整个财政教育支出绩效评价的核心。

As an important part of government public expenditure, financial expenditure on education is large in amount and concerns a wide range. The performance of financial expenditure on education is divided into process performance （ including collocation performance and consumption performance）, achievement performance and supervision performance, and the evaluation of achievement performance is the core in the performance evaluation of the financial expenditure on education.